1. Preheat oven to 350 F convection or 400F standard oven.
2. Trace circles onto baking parchment paper desired size- 1-1/4″ or use template
3. Sift almond flour and confectioners sugar three times to remove lumps or nut pieces and place in large bowl,  make a well * in the flour mixture and add 2 egg whites and flavoring combine with wooden spoon.  Add food gel and blend to mix.  Mixture will be thick and look gritty.
4. In large stand mixing bowl with whisk attachment, add 3 egg whites and beat on low speed until eggs are frothy.
5. In large saucepan mix water and sugar over medium-high heat until the syrup reaches 205 degrees.  Let syrup continue to cook while you whip the egg whites.
6. Add a pinch of sugar to the egg whites and beat until soft peaks form. Check on syrup, when it reaches 248 F, remove pan from heat.
7. Gently pour the hot syrup down the side of mixing bowl while whipping egg whites on low speed.  Meringue will deflate, increase speed to medium and whip for 5 minutes or until the whites hold stiff glossy peaks.  Meringue should have cooled down even though the bowl may be warm, continue to beat whites until cool.
8. Fold half of the almond mixture into the meringue a little at the time, continue folding, add remaining almond mixture, continue folding meringue with flour until mixture maintains a ribbon shape when batter is lifted from the spatula or folding spoon.  Ribbon means the batter will fold over on itself with a steady stream not to thick and not to thin.  It should have movement but not thin.  It’s better to have a thicker batter than too thin. (If you stir the mixture and not fold, you will ruin the batter and if you over- fold the batter it will be too thin to make perfect macarons.) 
9. Transfer meringue into pastry bag with 1/2″ tip.  Hold bag upright and pipe in the center of the macaron template.
10. After piping all macarons, tap or bang the baking pan a couple of times on your counter to remove air bubbles/pockets.  Hopefully any dimples or peaks will level out.  Don’t use your finger with water for during baking this area will rise and buckle.
11. Bake 9 minutes for convection oven at 350 or bake 9-12 minutes for standard oven at 325. Tops of macarons should be shiny and crisp.  Set pan on cooling rack to cool.
12. Pipe remaining meringues and bake then cool completely.
13. Match shells as to sandwich together to get same size lined up.  Fill with Pumpkin Spice Buttercream Frosting.  Wrap and freeze for up to 2 weeks if desired.  Thaw before serving.

Buttercream Frosting:

Beat softened butter in mixing bowl with paddle beater until smooth and creamy. Add confectioner’s sugar, spice, vanilla and cream.  Whip until smooth and creamy.  Add additional cream if necessary.