Step 1: Prepare the Dry Ingredients. In a mixing bowl, sift together the powdered sugar, powdered almonds, and cocoa powder. Set aside.
Step 2: Make the Meringue. In a clean mixing bowl, add the egg whites. Beat on medium speed until frothy, then gradually add granulated sugar. Increase speed to high and whip until stiff peaks form.
Step 3: Combine the Mixtures. Gently fold the dry mixture into the meringue using a spatula. Avoid overmixing; aim for a batter that flows like lava.
Step 4: Pipe the Macarons. Transfer the batter into a piping bag and pipe small rounds on a baking sheet lined with parchment paper.
Step 5: Let Them Rest. Allow the piped macarons to sit at room temperature for 30-60 minutes until they form a skin.
Step 6: Bake the Macarons. Preheat the oven to 300°F (150°C) and bake for 15-18 minutes, rotating halfway through. Let cool completely.
Step 7: Make the Ganache Filling. Heat heavy cream and corn syrup until simmering. Remove from heat, add chopped chocolates, stir until smooth, then mix in butter and Armagnac.
Step 8: Assemble the Macarons. Pair cooled macarons by size, pipe ganache on one and top with another. Press gently.
Step 9: Let the Flavors Meld. For best flavor, refrigerate assembled macarons for at least 24 hours before serving.