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

In a clean food processor, combine the powdered sugar and almond flour. Pulse to finely blend, then sift the mixture through a fine sieve.

In a clean mixer bowl, beat the egg whites until frothy. Add a pinch of salt and gradually add the granulated sugar, whipping until stiff peaks form.

Gently fold the almond flour mixture into the meringue with a spatula, adding the rose water and cocoa powder as you mix.

Fit a piping bag with a round tip and fill it with the macaron batter. Pipe small circles on the prepared baking sheets, leaving space between each.

Let the piped macarons rest for 30 minutes to form a slight crust.

Bake the macarons for 15-18 minutes. They are done when they form a shell that doesn't stick to your fingers.

Allow the macarons to cool completely on the baking sheets.

In a saucepan, heat the heavy cream until steaming. Pour it over the chopped dark chocolate and let it sit before whisking until smooth. Stir in the rose water and butter until fully integrated.

Once the macarons are cool, carefully remove them from the parchment paper. Pair them by size.

Pipe the ganache onto half of each pair and sandwich them together. For optimal flavor, let them rest in the fridge for 24 hours before serving.