Pre heat oven at 140°/284°F. and line baking tray with parchment paper. Set aside. (Add 1" or 1½" diameter circle traces as guide if needed)
Sift all dry ingredients in a bowl at least two times then set aside.
Make the meringue by placing egg whites in a clean mixing bowl then beat using a stand mixer/hand mixer until frothy. Add the granulated sugar in three batches while beating until you achieve a glossy and really stiff peak.
Add the dry ingredients into the meringue and gently fold in until no traces of flour left.
Gently press the spatula on top of the batter while you turn the bowl to take out some of the air from the meringue. Continue folding around the outside edge until the batter forms a ribbon. You know it's ready when it's glossy and flows like lava.
Place batter in a piping bag with round tip. Pipe small circles into prepared baking tray with parchment paper.
Tap gently by lifting each side of the baking tray to release air bubbles.
Bake in pre heated oven for 15 minutes or until macarons don’t move around when touched with the back of a spoon.
Remove the baking tray from the oven and let it sit until it cools down. Release macaron from parchment paper and transfer in a cooling rack to cool down completely.