Preheat the oven to 140°C and line 1 baking tray with a silicone baking mat or parchment paper.

Place 40 g egg whites in a clean mixing bowl and whisk until foamy.

Gradually add 40 g caster sugar, one spoonful at a time, while whisking continuously.

Add 3 drops pink gel food coloring once the meringue has gained volume. Whisk until the meringue holds stiff, glossy peaks.

Sift 50 g almond flour and 50 g icing sugar together into a separate mixing bowl.

Fold half of the sifted almond flour and icing sugar mixture into the meringue with a silicone spatula. Fold in the remaining dry mixture until fully incorporated.

Continue folding and pressing the batter against the bowl until it flows in a thick continuous ribbon. Stop when the ribbon settles back into the batter within about 10 to 15 seconds.

Transfer the macaron batter to a piping bag fitted with a round piping tip. Pipe approximately 20 equal rounds onto the lined baking tray.

Tap the baking tray firmly on the counter to release air bubbles. Rest the piped shells for 15 minutes, until their surfaces are dry to the touch.

Bake the rested shells at 140°C for 15 minutes. Cool the shells completely on the baking mat before removing them.