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

In a food processor, combine icing sugar, almond meal, and Dutch-process cocoa powder. Pulse until finely mixed and sift to eliminate lumps.

Combine water and caster sugar in a saucepan and heat until the sugar dissolves. Monitor temperature until it reaches 118°C (244°F).

Whisk egg whites in a large mixing bowl until soft peaks form, around 3-5 minutes.

Drizzle the hot sugar syrup into the egg whites while whisking on high speed until medium peaks form.

Gently fold the sifted dry ingredients into the meringue using a spatula with a figure 8 motion.

Pipe small circles of the macaron batter onto the prepared baking sheets and tap the trays to eliminate air bubbles.

Let the piped macaron shells rest for 30-60 minutes until a skin forms. Bake for 15-18 minutes.

Heat heavy cream until just about to boil, then stir in orange zest and vanilla bean paste. Pour over chopped dark chocolate and whisk until smooth.

Pipe ganache onto half of the macaron shells and sandwich with remaining shells. Refrigerate for at least 24 hours.