Preheat oven to 180C (350F).

Combine 40g (1.5oz) almond meal and 70g (2.5oz) icing sugar in a food processor, reserving the remining for the filling.

Whisk egg white until you have firm peaks then fold the almond sugar mixture into the egg white.

Transfer mixture to a zip-lock bag. Cut the bottom corner and pipe into about 20 rounds on a baking paper lined tray. Allow room for spreading.

Stand for 10 minutes for a skin to doem then bake for 8-10 minutes until set on the top but not dired out. Cool on the tray.

Meanwhile, beat the remaining 30g (1oz) almond meal, 100g (3.5oz) icing sugar and butter in a food processor until light and fluffy.

When macaroons are cool, spread a little filling on the flat surface of one shell and then sandwich with another shell approximately the same size.