• Preheat oven to 300 F (no fan)
• Sieve icing sugar, throw away lumps, place into a bowl.
• Sieve almond powder, throw away lumps, mix with icing sugar, set aside.
• In a clean bowl, whisk egg whites and salt until soft peaks. Add in sugar a little at a time while keep whisking, until the whites are thick and glossy (you should be able to hold the bowl upside down without the eggs falling out). While whisking, add in the food color.
• Gently stir in icing sugar mixture into egg whites (this is where recipes usually state you have to stir it for 20-30-40 times, as for me, I just follow it by heart. I realize that stirring in the icing sugar mixture will make the egg whites lose some air and become quite loose, and as soon as I see that it has the consistency of a magma, I know it's ready. Magma is when you pipe the batter, it will settle slowly).
• Pour mixture into piping bag and pipe on your macaron mat or parchment paper (on a baking sheet). The size is up to you, but usually I use a 1cm nozzle.
• Gently tap baking sheet and let stand macarons for at least 20 minutes (dry to the touch and they will become smooth and shiny).
• Bake for 7 minutes, open the door a jar to release some steam, then close it back and cook for another 7-8 minutes.
• Macarons are ready when they are firm to the touch and slightly risen (or what the net would refer them as feet)

SMBC

• Heat egg white and sugar on a double boiler, keep stirring until sugar is dissolved and mixture is hot to the touch (about 160 degrees using candy thermometer).
• Pour mixture into your electric mixer bowl and beat on low until it reaches room temperature.
• Turn up power to high and beat until meringue stage (firm peaks).
• Add in butter a little at a time, keep beating until fluffy and creamy.
• While making the cream, add in a drop or two of the orange oil.
• Add food gel (the longer you let rest the cream once ready, the darker your cream would get).

Macarons

• Pipe cream on cookies and sandwich them together.
• Using a toothpick, draw an orange suit and write OITNB on the surface of the cookies with gel food colors of black and orange.