01 - Line two baking sheets with parchment paper or silicone mats. Fit a pastry bag with a 1/2-inch round tip.
02 - Sift almond flour and powdered sugar together into a bowl. Set aside.
03 - In a clean, dry bowl, whisk egg whites and cream of tartar until soft peaks form. Gradually add granulated sugar, whisking continuously until stiff, glossy peaks form.
04 - Gently fold almond flour mixture into meringue in three additions. Optionally tint one-third of batter with yellow coloring for yolk effect. Mix until batter flows in thick ribbons (proper macaronage consistency).
05 - Transfer batter to prepared pastry bag. Pipe 32 rounds approximately 1.5 inches in diameter onto baking sheets. Firmly tap trays on counter to release air bubbles.
06 - Let shells rest at room temperature for 30-60 minutes until surfaces are dry to touch. Preheat oven to 300°F. Bake for 13-15 minutes, rotating pans halfway through. Shells are done when they lift easily from the mat. Cool completely.
07 - Heat heavy cream until just simmering. Pour over chopped milk chocolate and let stand for 2 minutes. Stir until smooth. Add golden syrup and butter, mixing until glossy and well-combined.
08 - Reserve one-quarter of chocolate filling and tint with yellow gel coloring. Chill both fillings until thickened to pipeable consistency.
09 - Pipe a ring of chocolate filling onto one shell. Place a dollop of yellow filling in center to create yolk effect. Gently press another shell on top. Repeat with remaining components.
10 - Transfer assembled macarons to an airtight container. Refrigerate overnight to allow flavors to mature. Best enjoyed after 24 hours; store up to 5 days refrigerated.