Preheat the oven to 180C (355F) and line a baking sheet with parchment paper.

In a heat-proof bowl, add all ingredients and whisk well.

Place the bowl over a saucepan with slightly simmering water and cook the mixture whisking continuously until it reaches 55C (130F), or just wait until the mixture is warm to the touch and the sugar has melted.

Remove from the heat and scoop 12 balls onto the prepared baking sheet.

Bake for 15 minutes or until golden. Rotate the baking sheet after 10 minutes of baking for even browning.

Remove the macaroons from the oven and let them cool down on the baking sheet for 10 minutes, and then transfer them onto a wire rack to cool down completely before decorating with the chocolate (optional).

Place ⅔ of the chocolate in a microwave-safe bowl. Heat in short increments, mixing well in between, until 90% of the chocolate has melted.

Fold the rest of the chocolate and leave it to sit on the kitchen counter for 1 minute. Then, mix until all chocolate has melted and the mixture looks homogenous.

Dip the bottoms of the macaroons in the chocolate and shake off the excess. Place them on parchment paper to set them at room temperature. If it’s too hot in your kitchen, place it in the fridge for 10-20 minutes to set and enjoy.