In a large bowl, sift together the almond flour and powdered sugar, ensuring there are no lumps. In a saucepan, mix granulated sugar and water, cooking over medium heat until the syrup reaches 244°F (118°C). While your syrup cooks, begin whipping the egg whites in a stand mixer until frothy. Once the syrup reaches temperature, slowly pour it over the whipped egg whites and continue mixing until stiff peaks form, creating a shiny meringue.

Gently fold the sifted almond flour and powdered sugar mixture into the meringue using a rubber spatula, ensuring not to over-mix. Stop when the batter flows smoothly in a ribbon from your spatula.

Transfer the batter into a piping bag fitted with a round tip and pipe 1.5-inch rounds onto a lined baking tray, leaving space between each shell. Preheat your oven to 311°F (155°C) and bake for 12-14 minutes.

In a small saucepan, heat heavy cream over medium heat until it just starts to boil. Pour the hot cream over the chopped white chocolate and salted caramel in a bowl, stirring until the mixture is completely smooth.

Once your ganache has chilled, remove it from the fridge and whip it until creamy and light. This adds volume and airiness to the ganache.

Place a macaron shell on your work surface, pipe a ring of the whipped ganache around the edge, add a small dollop of the thick salted caramel in the center, and top with a second macaron shell.

Chill the assembled macarons in the refrigerator for at least 1 hour, ideally overnight. Sprinkle a pinch of flaky sea salt on top before serving.