Put the 3 tablespoons of heavy cream and the 1 teaspoon of loose leaf Earl Grey tea into a small saucepan, bring to a simmer then turn off the heat and let steep for 7 minutes.
Strain the loose leaf Earl Grey tea out of the cream and let cool
Beat the butter and the brown sugar together with the paddle attachment until light and fluffy
Add the heavy cream and powdered sugar and pulse until combined
Add the rest of the filling ingredients and beat for at least 5 minutes on high speed until the filling is fluffy
Put into a piping bag and pipe around the edge onto the cooled macaron shells
Add a dollop of caramel in the middle and top with another shell
Put them in an airtight container and refrigerate 24 hours to mature the macarons. Then let them get to room temperature and enjoy