Sift together powdered sugar, almond flour, and cocoa powder. Set aside.

Whip egg whites until foamy and add cream of tartar. Gradually add granulated sugar and whip until stiff peaks form.

Gently fold dry ingredients into egg whites until just combined.

Pipe rounds onto a prepared baking sheet and let sit for 30-60 minutes to form a skin.

Preheat oven to 300°F (150°C) and bake for 15-18 minutes.

Let cool completely before filling.

Heat heavy cream until steaming, then pour over dark chocolate chips. Let sit for a few minutes before stirring until smooth.

Stir in raspberry extract and let cool until thickened.

Pipe chocolate filling onto half of the macaron shells and sandwich with the other half.