Gather all ingredients for both the shells and the filling. Preheat oven to 310°F (or 290°F for countertop oven) and line baking sheets.

Sift powdered sugar, almond flour, and cocoa powder (if using) until light and airy. Set aside.

In a heatproof bowl, combine granulated sugar and egg white powder over a simmering water bath, stirring until sugar melts.

Whip egg whites until stiff peaks form, then combine with sugar mixture for meringue.

Gently fold dry ingredients into the meringue until a glossy batter forms that holds a 'figure-eight' shape.

Pipe rounds of about 1.5 inches onto prepared sheets and let rest for 20-40 minutes until dry.

Bake macarons for 15-20 minutes, rotating midway until they have a slight foot and crispy outer shell.

Cool macarons completely on trays before gently transferring to a wire rack.

Prepare the buttercream by beating softened butter, adding confectioners' sugar and spices, then stir in molasses.

Pipe buttercream on flat side of one macaron shell, top with another shell, and optionally decorate.

Refrigerate assembled macarons for 24 hours before serving to meld flavors.