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

In a food processor, pulse together the powdered sugar and almond flour until fine and well combined. Sift the mixture to eliminate lumps.

In a clean mixing bowl, beat the egg whites with a pinch of salt until soft peaks form. Gradually add the granulated sugar, beating until stiff peaks form.

Gently fold in the almond flour mixture in small batches to avoid overmixing.

Add the rose water and cocoa powder, folding until incorporated. Transfer the batter into a piping bag fitted with a round tip.

Pipe small circles (approximately 1 1/2 inches) onto the baking sheets, spacing them about 1 inch apart. Tap the sheets to release air bubbles.

Let the macarons rest for about 30 minutes until the tops are dry to the touch.

Bake for 15-18 minutes until they have developed feet and can be lifted easily from the parchment.

Let them cool completely on the baking sheets.

Heat the heavy cream in a saucepan over medium heat until simmering, then pour it over the chopped dark chocolate. Allow to sit for a minute.

Stir until smooth and glossy. Add the rose water and butter; mix until fully combined.

Let the ganache cool to room temperature and firm up before using to fill the macarons.

Spread or pipe a small amount of ganache onto the flat side of one shell and sandwich it with another shell.

Repeat until all shells are filled. For best flavor, let the filled macarons rest in the fridge for 24 hours before serving.