Sift almond flour and powdered sugar together into a bowl. This removes lumps and ensures smooth shells. Discard any large pieces and set the fine mixture aside for the macaron batter.

Beat egg whites using an electric mixer until foamy. Gradually add granulated sugar while mixing. Continue beating until stiff, glossy peaks form. Add vanilla extract and gently combine to create a stable meringue.

Fold the sifted almond mixture into the meringue using a rubber spatula. Mix slowly and gently until the batter flows like thick lava. Avoid overmixing to maintain proper macaron texture and structure.

Transfer the batter into a piping bag fitted with a round tip. Pipe small, even circles onto parchment-lined baking sheets. Tap the sheets on the counter to release air bubbles and smooth the tops.

Allow the piped macarons to rest at room temperature for about 30 minutes. A thin skin should form on the surface. This step helps create the classic macaron feet during baking.

Preheat the oven to 300°F. Bake the macarons for 14 to 15 minutes until set with firm feet. Let them cool completely on the baking sheets before gently removing to prevent breaking.

In a saucepan, melt granulated sugar over medium heat until it turns golden amber. Carefully add warmed heavy cream while stirring. Mix in butter and sea salt until smooth, then cool completely.

Pair macaron shells of similar size. Pipe a small amount of salted caramel onto one shell and gently sandwich with another. Refrigerate assembled macarons for several hours to enhance flavor and texture.