Preheat the oven to 300 °F
Add the egg whites and cream of tarter to a mixing bowl. Mix on low until frothy.
Add in the granulated sugar very slowly on low speed.
Slowly turn up the speed to medium. Once the mixture forms soft peaks, add in the extract (you may also add in food color at this time if desired).
Slowly turn up the speed to medium/high and mix for a total of approximately 5-7 minutes or until the mixture forms stiff peaks.
Sift together the powdered sugar and almond flour 2-3 times to remove any clumps.
Add the dry ingredients to the mixing bowl and pulse 2-3 times on low speed to incorporate them into the meringue.
Using a rubber spatula, begin folding the mixture together in a circular motion-dragging toward the center of the bowl. Fold until the mixture slowly runs off the spatula in smooth ribbons.
Place the batter into a piping bag with a large round tip. Place a heart template (optional) under the parchment paper inside the baking pan and pipe out the macaron shells. (Remove template prior to baking.)
Tap the pan onto the counter 2-3 times to release any air bubbles, then allow the shells to rest for 20-60 minutes or until they form a skin and are dry to the touch.
Bake for approximately 13-15 minutes or until the macaron tops are set and do not move when touched.
Allow to cool completely before removing from the pan.
Fill with your desired filling.
Store in an airtight container in the refrigerator. Serve at room temperature.