01 - Line two baking sheets with parchment paper or silicone mats. Fit a pastry bag with a 0.5-inch round tip and set aside.
02 - Sift almond flour and powdered sugar together into a bowl. Mix thoroughly and set aside.
03 - In a clean, dry bowl, whisk egg whites with cream of tartar until soft peaks form. Gradually add granulated sugar while whisking until stiff, glossy peaks form.
04 - Gently fold almond flour mixture into meringue in three additions. For yolk effect, tint one-third of batter with yellow coloring. Continue mixing until batter flows in thick ribbons (proper macaronage consistency).
05 - Transfer batter to pastry bag. Pipe 32 rounds (1.5 inches diameter) onto prepared baking sheets. Tap trays firmly on counter to release air bubbles.
06 - Let piped shells rest at room temperature for 30 to 60 minutes until surfaces form a dry skin and are no longer tacky to touch.
07 - Preheat oven to 300°F. Bake for 13 to 15 minutes, rotating pans halfway through. Shells are done when they lift easily from the mat without sticking. Cool completely.
08 - Heat heavy cream until just simmering. Pour over chopped milk chocolate and let stand 2 minutes. Stir until smooth and glossy. Add golden syrup and softened butter, mixing until fully incorporated.
09 - Separate approximately one-quarter of chocolate filling. Tint with yellow gel food coloring to create the yolk effect. Chill both fillings until thickened to piping consistency.
10 - Pipe a ring of chocolate filling onto one shell. Place a dollop of yellow filling in the center. Gently press another shell on top to create sandwich. Repeat with remaining shells and filling.
11 - Store assembled macarons in an airtight container overnight to allow flavors to mature and textures to develop fully.