Preheat your oven to 150°C (300°F) and line your baking trays with parchment paper or a silpat mat.

Blend the icing sugar and almond meal together in a food processor until finely ground, then sift them to remove any lumps. Incorporate the Dutch-process cocoa powder and sift through again.

Whisk Egg Whites (A) in a stand mixer at medium speed until soft peaks form, about 2-3 minutes.

Cook caster sugar and water in a small saucepan over medium heat until it reaches 118°C (244°F). Pour the syrup in a thin stream into the whisking egg whites.

Continue whipping until the mixture cools and forms medium peaks, about 5-7 minutes.

Gently fold the sifted dry mixture into the meringue in three parts, stopping when the batter reaches a ribbon-like consistency.

Transfer the macaron mixture into a piping bag fitted with a round tip and pipe small circles onto your prepared trays.

Allow the piped macarons to rest at room temperature for 30-60 minutes until they develop a firm outer skin.

Bake the macarons in the preheated oven for 15-18 minutes until set but tender.

Heat heavy cream until just boiling, then remove from heat and stir in dark chocolate, orange zest, and vanilla bean paste until smooth.

Let the ganache cool until thickened, then pair macaron shells of similar sizes, pipe ganache onto one shell, and top with another.

For optimum flavor, refrigerate the assembled macarons for at least 24 hours.