Preheat your oven to 300°F (150°C) and line two baking sheets with parchment paper.

In a food processor, combine the powdered sugar and almond flour, pulsing until fine and well integrated. Sift this mixture to eliminate lumps.

In a clean, dry bowl, beat the egg whites with a pinch of salt until soft peaks form. Gradually sprinkle in the granulated sugar and whip until stiff peaks form.

Fold in the sifted almond flour mixture in batches to prevent overmixing. Add the rose water and cocoa powder, folding until fully incorporated.

Transfer the macaron batter to a piping bag fitted with a round tip and pipe small circles onto the prepared baking sheets, about 1 1/2 inches in diameter.

Gently tap the baking sheets to release air bubbles and let the macarons rest for about 30 minutes until dry to the touch.

Bake for 15-18 minutes until the macarons have developed feet and can be lifted from the parchment paper. Allow them to cool completely.

Heat the heavy cream in a saucepan until it simmers. Remove from heat and pour over the chopped dark chocolate.

Let it sit for a minute, then stir until smooth. Add the rose water and butter, mixing until glossy. Let it cool to room temperature.

Once the macaron shells are cool, spread or pipe ganache on the flat side of one shell and sandwich with another shell.

For best flavor, let filled macarons rest in the fridge for 24 hours before serving.