Preheat your oven to 310°F. Line a baking sheet with parchment paper and fit a pastry bag with a 1/2-inch plain tip.

In a medium bowl, whisk together the powdered sugar, cocoa powder, and almond flour.

Using an electric mixer, beat the egg whites until foamy. Gradually add the granulated sugar and continue beating until stiff peaks form.

Gently fold the dry ingredients into the egg whites in two additions using a rubber spatula. Stop when the batter is smooth, thick, glossy, and slowly drips off the spatula. Do not overmix.

Spoon the batter into the prepared pastry bag. Pipe 1-inch circles (about 1 tablespoon each) onto the lined baking sheet, spacing them evenly.

Hold the baking sheet with both hands and tap it firmly on the counter a few times to flatten the macarons. Let them sit uncovered for 15 minutes, then bake for 15 to 20 minutes. They are done when set but not firm; a gentle shake with your finger should not jiggle. Slightly undercook for a chewy texture.

Let the macarons cool completely on the baking sheet before removing.

Preheat the oven to 300°F. Spread the shredded coconut evenly on a parchment-lined baking sheet. Toast for 10 to 20 minutes, stirring every 5 minutes, until golden. Let cool on the sheet, stirring occasionally. Set aside.

Place the unwrapped caramels, milk, and salt in a large microwave-safe bowl. Microwave on high for 1 to 2 minutes, stirring every 30 seconds, until smooth. Fold in the toasted coconut with a spatula.

Using two teaspoons lightly coated with nonstick spray, drop a rounded teaspoon of the filling onto one macaron shell and gently sandwich with another shell.