Prepare your workspace by cleaning and organizing it, then preheat your oven to 300°F (150°C). Line two baking sheets with parchment paper.

In a large mixing bowl, combine almond flour and powdered sugar, and sift together.

In a separate bowl, whisk egg whites until foamy. If using egg white powder, add now. Gradually add the golden sugar while continuing to whip until glossy and stiff meringue forms.

Gently fold the sifted almond flour and powdered sugar mixture into the meringue using a spatula without overmixing.

Transfer the macaron mixture into a piping bag fitted with a round tip and pipe small circles onto the prepared baking sheets. Tap the baking sheets to release air bubbles and let them sit for about 30 minutes.

Bake the macarons in the oven for 15-20 minutes, until firm on the outside and slightly soft inside. Allow them to cool completely after baking.

Prepare the royal icing by combining powdered sugar, meringue powder, and water in a mixing bowl and whip until smooth and thick.

Divide the icing and add black and yellow food coloring to create features for Santa.

Decorate cooled macaron shells with royal icing for Santa's face.

To make the sugar cookie buttercream, cream softened butter and golden sugar until light and fluffy. Gradually add powdered sugar, then mix in milk, vanilla extract, almond extract, and fold in coconut.

Assemble the macarons by piping buttercream onto half of the macaron shells and sandwiching them with the remaining shells.