Prepare 2-3 baking sheets with parchment or silpats.

Sift together the powdered sugar, cocoa powder and almond meal through a fine mesh sieve several times until everything is even. Discard any large bits.

In the bowl of your stand mixer, whisk the egg whites on medium high with the cream of tartar until foamy.

Slowly add in the granulated sugar (do not dump in all at once).

Whisk on medium high until stiff peaks form (should look glossy, not dry).

Using a rubber spatula, fold the dry mixture into the egg whites until the batter comes together. It should sink back into itself after about 15 seconds.

Transfer to a piping bag with a plain tip and pipe out evenly (you can make a template for yourself if you wish).

Once all piped, knock the baking sheet several times on the counter to remove air bubbles.

Allow to sit for 30 min- 1 hour until a skin forms on the macarons (you do not want them to be shiny still, they should be matte).

Bake at 325 degrees for 14-16 minutes (rotating the pans halfway through) until they are just set.

Allow to cool on a wire rack before filling.

Prepare a pot of simmering water that your stand mixer bowl will fit into.

In the bowl of your stand mixer, add the sugar and egg whites. Mix together with your hand, and place over the simmering water.

Using your hand, constantly whisk the egg whites and sugar until the sugar dissolves completely (do not walk away from it or you will have scrambled egg whites). It should be warm to the touch.

Once the sugar is dissolved, immediately transfer to your mixer and whisk on high until it has cooled and stiff peaks form.

Switch to your paddle attachment, and slowly add in the butter one tablespoon at a time, beating until combined.

Beat in the praline to taste.

Then beat in the bourbon.

Transfer to a piping bag with the tip snipped off, and fill your macaron shells.

Store in an airtight container in the refrigerator (they can be frozen also).