Preheat oven to 310º. Prepare a baking pan by lining it with parchment paper. Prepare a pastry bag by fitting it with a ½-inch plain tip. 

Combine the powdered sugar, cocoa powder and almond meal.

With an electric mixer, beat the egg whites until they’re foamy. Gradually beat in the granulated sugar and continue beating until egg whites form stiff peaks.

Using a rubber spatula, gently fold the dry ingredients into the egg whites in two batches. Stop folding when the mixture is a smooth, thick, glossy batter that slowly drips off the spatula back into the bowl when you scoop it up. Don't over mix. 

Spoon the batter in to the prepared pastry bag. Pipe the batter on to the prepared baking sheet in evenly spaced 1-inch circles (about 1 tablespoon of batter).

Holding the baking sheet in both hands, tap the baking sheet on the counter a few times to flatten the macarons. Leave out, uncovered for 15 minutes, then bake them for 15-20 minutes. Give the macs a gentle little shake with the tip of your finger to see if they’re done. You want them set but not firm. It’s better to undercook them a little so they are a bit chewy and not crisp.

Let cool completely then remove from baking sheet.

Coconut Caramel Filling

Preheat oven to 300º. Spread coconut evenly on a parchment-lined rimmed baking sheet and toast 10 - 20 minutes, stirring every 5 minutes, until coconut is golden. Cool on baking sheet, stirring occasionally. Set aside.

Put the unwrapped caramels, milk and salt in a large microwave-safe bowl and cook on high for 1-2 minutes, stirring every 30 seconds. When smooth, fold in toasted coconut with a spatula.

Using two teaspoons coated in cooking spray, drop a rounded teaspoon of filling on to a macaron shell and gently sandwich another shell on top..