Line two baking sheets with parchment paper or silicone mats. Sift together almond flour and 1 3/4 cups powdered sugar twice to remove any lumps, then set aside.

In a stand mixer bowl, place half the egg whites (about 1.5 egg whites) and set aside. In a small saucepan, combine granulated sugar and water, heating over medium-high heat without stirring until it reaches 240°F on a candy thermometer.

When the syrup reaches 230°F, start beating the reserved egg whites with cream of tartar on medium speed. Once the syrup hits 240°F, pour it slowly down the side of the mixer bowl while beating on medium-high speed. Continue beating until the meringue is glossy, forms stiff peaks, and the bowl feels just warm to the touch, about 5-7 minutes.

In a separate large bowl, whisk the remaining egg whites with the almond flour mixture until it forms a thick paste. Add one-third of the meringue and fold vigorously to lighten the mixture, then gently fold in the remaining meringue in two additions.

Fold the batter using a J-motion (scrape down the side, across the bottom, and up), turning the bowl as you go. Stop when the batter flows slowly off the spatula in a thick ribbon that disappears back into the mixture within 30 seconds—this is proper macaronage.

Transfer batter to a piping bag fitted with a 1/2-inch round tip. Pipe 1.5-inch circles onto prepared baking sheets, spacing them 2 inches apart. Tap the sheets firmly on the counter 5 times to release air bubbles, then use a toothpick to pop any remaining bubbles.

Let the piped shells rest at room temperature for 30-60 minutes until they form a dry skin and feel matte to the touch. Preheat oven to 300°F during the last 15 minutes of resting time.

Bake one sheet at a time for 13-15 minutes, until the shells don't wiggle when gently touched. The bottoms should release easily from the parchment. Let cool completely on the baking sheets before removing.

For the filling, beat softened butter until fluffy, about 2 minutes. Gradually add 1 cup powdered sugar and beat until smooth. Mix in finely chopped coconut, coconut cream, almond extract, and vanilla extract until fully combined and creamy.

Match macaron shells into pairs of similar size. Pipe or spread about 1 teaspoon of filling onto the flat side of one shell, then sandwich with its pair, pressing gently. Refrigerate assembled macarons in an airtight container for 24 hours before serving to allow the filling to soften the shells and flavors to meld.