Sift almond flour and powdered sugar together into a bowl, discarding any large pieces, then set aside.
Beat egg whites with a pinch of salt until foamy. Gradually add granulated sugar while mixing, beating until stiff, glossy peaks form. Stir in vanilla extract.
Gently fold the dry mixture into the meringue in batches until the batter flows like thick lava and forms slow-disappearing ribbons. Avoid overmixing.
Transfer the batter to a piping bag and pipe small circles onto parchment-lined baking sheets. Tap the trays firmly to release air bubbles.
Let the piped batter rest for 30 to 60 minutes until a skin forms and the tops are no longer sticky to touch.
Preheat oven to 300°F (150°C). Bake the macarons for 13 to 15 minutes. Cool completely before removing from baking sheets.
To make the filling, beat softened butter until creamy, gradually add powdered sugar, then mix in heavy cream, vanilla, and salt. Beat until smooth and fluffy.
Pipe the filling onto half of the macaron shells and top with the remaining shells, gently pressing to sandwich.
Chill assembled macarons for at least 2 hours for optimal texture and flavor.
Sprinkle a thin, even layer of granulated sugar on top of each macaron. Use a kitchen torch to caramelize the sugar until golden and crisp.
Allow the caramelized sugar to harden before serving to achieve the signature crackly brûlée finish.