Preheat oven to 325º
In a large bowl, combine the almond flour, and powdered sugar. Have 62 grams of egg whites ready sitting next to the bowl.
Place the remaining 69 grams of egg whites in the bowl of a stand mixer fitted with the whisk attachment.
In a small pan combine the sugar and water and heat to 235º. Use a candy thermometer to watch the temperature. Once the sugar reaches a temp of 220º start whipping the egg whites.
Once the egg whites reach a soft peak and sugar is at 235º, pour the sugar syrup into the whipped whites slowly down the side of the mixing bowl with the motor running at a medium speed. Try not to get the syrup on the whisk.
Continue whipping at medium to medium-high speed until the meringue is medium stiff. While this is going add, the set aside egg whites, to the almond flour mixture. Once the meringue is ready add 1/3 to the almond flour mixture. This is referred to as performing the macaronage. You can be rougher at this step to make sure everything is combined.
Add another 1/3 of the meringue folding gently to combine. Now you do not want to deflate the meringue. Also, if adding color to the macarons, now is the time. Add the remaining 1/3 of the meringue folding carefully to avoid over mixing. The batter should flow from the spatula without hesitation.
Pipe macarons onto a sheet tray with parchment paper or a silpat. Use a template to pipe so that all the shells end up the same size. While piping, keep the bag straight up and down, use even pressure, and keep the tip close to the surface without moving. All you are doing is filling the circle from the center. Not making circle motions with the tip.
For this recipe, there is no need to let the macarons sit and dry to form a skin. It will actually affect the sheen of the end result. Bake macarons for approximately 12 to 14 minutes, rotating at about 8 minutes. To test for doneness, gently wiggle a macaron, there should be no movement. Allow to cool, and then fill with Lemon Buttercream recipe from below.
Lemon Buttercream Frosting
With a hand mixer or stand mixer, blend together room temp butter, powdered sugar and lemon extract until all ingredients are combined.