Sift together almond flour, powdered sugar, and cocoa powder. Set aside.

Beat egg whites with cream of tartar and a pinch of salt until soft peaks form. Gradually add granulated sugar and whip until stiff, glossy peaks form.

Gently fold dry ingredients into whipped egg whites using a spatula until batter flows like lava.

Pipe 1.5-inch rounds onto a baking sheet lined with parchment paper. Tap sheet gently to release air bubbles.

Let piped shells rest 30–60 minutes until a skin forms and tops are no longer sticky.

Preheat oven to 300°F (150°C). Bake macarons 15–18 minutes, rotating halfway. Cool completely.

For the filling, beat peanut butter and softened butter. Add powdered sugar, vanilla, and heavy cream until smooth and spreadable.

Pair shells of similar size. Pipe ganache onto flat side of one shell and sandwich with the other.

Refrigerate assembled macarons 24 hours for optimal texture and flavor before serving.