Prepare baking sheets with silicon baking mats or line with parchment paper.
Put the almond flour and powdered sugar into a food processor and pulse until combined. Sift the mixture 2 times.
Whisk the egg whites in a stand mixer on medium low speed until foamy. Add cream of tartar and whisk again on medium speed until soft peaks form. Reduce speed to medium low and add the sugar. After about 15 seconds, increase the speed to high and whisk until really stiff peaks form.
Once stiff peaks have formed, sift ⅓ of the dry mixture over the egg whites and fold. Repeat until the mixture is combined and ribbons down from the spatula.
Put the batter in a pastry bag with a ½ inch plain round tip.
Pipe mixture onto prepared baking sheets in 2 inch circles, 1 inch apart. Tap the sheets on a surface twice. Preheat oven to 300 degrees. Let the macarons sit at room temperature until dry to touch.
Bake 1 sheet at a time for 18 minutes, rotating halfway through.
Let macarons cool on the sheets then remove and sandwich with filling of your choice.
Recipe by Michelle's Macarons at https://michellesmacarons.com/french-macaron-recipe/