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

In a food processor, combine the almond flour and powdered sugar. Blitz together and then sift into a bowl to ensure a smooth texture.

In a separate bowl, beat the egg whites on medium speed until frothy. Add the pinch of salt and gradually sprinkle in the granulated sugar until stiff peaks form.

Fold the almond flour mixture carefully into the meringue, maintaining airiness in the mixture.

If desired, mix in a tablespoon of cocoa powder for a chocolate variant. Use a piping bag to pipe small circles on the baking sheet, leaving space between them.

Let the piped macarons sit at room temperature for about 30 minutes until a skin forms.

Bake the macarons in the preheated oven for 15-20 minutes, checking for a shiny sheen and slight lift.

Prepare the Nutella filling by creaming together the softened butter and Nutella until fluffy. Gradually add the sifted powdered sugar until fully incorporated.

Once the shells are cooled, spread or pipe the Nutella filling on half of them and sandwich with the other halves.