Preheat your oven to 300°F (150°C). Line two baking sheets with parchment paper or silicone baking mats.

Sift together the almond flour and powdered sugar in a bowl.

Whip the egg whites with a pinch of salt until foamy. Gradually add the granulated sugar and continue whisking until stiff peaks form.

Fold the almond flour mixture gently into the whipped egg whites in three additions.

Pipe the macaron batter into small circles onto the prepared baking sheets.

Let the piped macarons sit at room temperature for 30-60 minutes.

Bake in the preheated oven for 15-18 minutes, rotating halfway through.

Cool the macarons completely on the baking sheets.

Melt granulated sugar in a medium saucepan over medium heat until it turns a deep amber color.

Add the cubed butter to the melted sugar and stir until smooth.

Pour in the heavy cream while stirring until smooth and shiny.

Stir in the sea salt, adjusting to taste. Allow the caramel to cool completely.

Pair the macaron shells by size, pipe a small amount of salted caramel filling onto one shell, then top with another shell.

Let the assembled macarons set in the refrigerator for at least 24 hours.

Serve your Salted Caramel Macarons chilled or at room temperature.