Ttungkaron (Korean Fat Macarons)

Sift 120g almond flour and 120g powdered sugar together into a large bowl. Ensure there are no lumps.

In a separate clean, dry bowl, whisk 45g egg whites until soft peaks form.

In a small saucepan, combine 120g granulated sugar and 35g water. Heat over medium heat, stirring until the granulated sugar dissolves. Continue to heat without stirring until the syrup reaches 118°C (244°F).