Make an Italian meringue:
Heat together the water and sugar. When this syrup reaches 110 °C, whisk the egg whites (1) on medium speed. At 118 °C, trickle the sugar syrup into the egg whites, continuing to whisk.
Leave the meringue mixing for a further ten minutes or so to cool.
Next, mix the icing sugar and ground almonds with the liquid egg whites (2).
To finish, add the Italian meringue to the almond mixture. Mix well to produce the macaron paste.
Use a piping bag to pipe circles approximately 3.5 cm in diameter, and tap the tray to flatten out the macarons.
Leave for about twenty minutes to form a crust.
Put in the oven at 135 °C for 17 minutes.