Sift together your almond flour, powdered sugar, and cocoa powder in a large bowl and set aside.
In a large mixing bowl, add egg whites and start beating with a hand mixer on medium until frothy.
Add in the salt, vanilla extract, and gradually the sugar to the egg whites. Mix on medium speed until soft peaks form.
Add about 1/3 of the dry mixture to the meringue and fold in until the dry ingredients are incorporated.
Add in the remaining dry mixture to the meringue and fold in until all of the dry ingredients are worked in.
Begin to check for the “ribbon” stage, where the batter falls off in ribbons and you can make a figure 8 without it breaking off. Once you get to this consistency stop folding.
Fit a piping bag with a small round tip. Place the bag in a large cup to make it easier to add your batter. Slowly add in your batter.
Place a piece of parchment paper or silicon mat on a baking sheet.
Hold your piping bag completely vertical when piping and lift straight up. Making about 1 1/2 to 2 inch circles.
After the batter is piped, bang the baking sheet on the counter 10-20 times to remove all air bubbles. Use a toothpick to pop the ones remaining.
Let them sit and dry for 30 to 60 minutes until a skin forms. Gently touch the shell to see if the skin has formed. If it has, there will be no batter on your finger.
Preheat oven to 300 degrees for about 15 to 20 minutes. Place macarons in the oven and bake your macarons for 10-15 minutes or until lightly browned. When you touch the top of the macaron it should not wiggle around on the “feet”.
Allow them to cool completely before taking them off the baking sheet.
Place the butter, powdered sugar, vanilla extract, and Baileys Irish Cream in a large mixing bowl.
Beat on low with a hand mixer until the powdered sugar is mostly incorporated. Turn mixer to medium and continue to beat until the powdered sugar is completely worked in.
Turn mixer to high and beat for 1 minute for a whipped consistency.
Place in a piping bag fitted with a star tip.
Pipe a circle of frosting on half of the macaron shells.
Sandwich them with the remaining macaron shells.
Melt the chocolate chips in a microwave-safe bowl with 1 teaspoon of shortening or coconut oil.
Add the melted chocolate in a sandwich bag. Cut a small hole in the corner of the bag and drizzle the melted chocolate on top of the macaron shells.
Store in an airtight container in the refrigerator for 24-48 hours to allow them to “mature”. Be sure to allow to come to room temperature before serving. Enjoy!