How to make Macaron:

1. Whisk the egg whites and a pinch of salt using a mixer at high speed. Gradually add the granulated sugar until the egg whites are fully expanded and form stiff peaks.

2. Sift in the powdered sugar, all-purpose flour, and vanilla powder into the egg white mixture. Mix until the batter is smooth and slightly runny.

3. Add food coloring to your desired shade, mix until well combined, and then transfer the mixture to a piping bag. Pipe small circles (about 2 cm in diameter) onto a baking sheet.

4. Bake in the oven at around 150°C for approximately 20 minutes.

How to make Meringue:

1. Boil the water and granulated sugar until it reaches a boil.

2. Whisk the egg whites until stiff peaks form, then gradually add the boiling sugar syrup while continuing to mix until the mixture cools.

3. Add the unsalted butter and mix until smooth.

4. Add the powdered milk and mix until well incorporated, then transfer to a piping bag.

Yields 24 pieces.