CHOCOLATE-DIPPED ALMOND MACAROONS

Steps:

• Place egg whites in a small bowl; let stand at room temperature for 30 minutes. Line baking sheets with parchment paper., Preheat oven to 350°. Add salt to egg whites; beat on medium speed until soft peaks form. Gradually add confectioners' sugar, 1 tablespoon at a time, beating on high until stiff glossy peaks form and sugar is dissolved. Fold in almonds. , Drop by rounded teaspoonfuls 2 in. apart onto prepared baking sheets. Bake 8-12 minutes or until firm to the touch. Cool 5 minutes before removing to wire racks. , For buttercream, combine sugar and water in a small heavy saucepan. Bring to a boil; cook over medium-high heat until sugar is dissolved. Remove from heat. Whisk a small amount of hot mixture into egg yolks; return all to pan, stirring constantly. Cook 2 minutes or until mixture is thickened and reaches 160°, stirring constantly. Remove from heat. Cool to room temperature. , In a small bowl, beat butter until fluffy, about 5 minutes. Gradually beat in cooked sugar mixture. Beat in cocoa until smooth. If necessary, refrigerate until buttercream reaches spreading consistency., Spread buttercream over bottom of each cooled cookie. Refrigerate until firm, about 15 minutes. Dip bottom of each cookie in melted chocolate, allowing excess to drip off. Place on waxed paper; let stand until set. Store in an airtight container in the refrigerator.