Prepare Shell Mixture: Line two baking sheets with parchment or silicone mats. In a double boiler, gently heat egg whites and granulated sugar until the sugar dissolves. Transfer to a mixing bowl and whip until stiff peaks form (5-7 minutes).

Incorporate Dry Ingredients: Sift together confectioners’ sugar and almond flour. Fold this dry mixture into the meringue to form a smooth, thick batter.

Pipe Shells: Transfer the batter into a piping bag fitted with a round tip. Pipe 1-inch rounds onto the prepared sheets, letting them sit for 30 minutes to develop a skin.

Bake: Preheat oven to 325°F (160°C). Bake macarons for 14 minutes, rotating halfway through. Cool completely on the sheets.

Prepare Filling: Beat unsalted butter until fluffy, then gradually add confectioners’ sugar. Melt chopped chocolate and whisk it into the buttercream. Combine the coconut, pecans, and caramel sauce in another bowl.

Assemble Macarons: Pair macarons by size, pipe buttercream onto one shell, and top with the coconut-pecan mixture. Press gently with the matching shell.