01 - Line two baking sheets with parchment paper or silicone mats. Fit a pastry bag with a 1/2-inch round tip.
02 - Sift almond flour and powdered sugar together into a bowl. Set aside.
03 - Whisk egg whites and cream of tartar in a clean, dry bowl until soft peaks form. Gradually add granulated sugar, whisking continuously until stiff, glossy peaks form.
04 - Gently fold almond flour mixture into meringue in three additions. Optional: tint one-third of batter yellow. Mix until batter flows in thick ribbons from the spatula.
05 - Transfer batter to pastry bag. Pipe 32 rounds (1.5 inches each) onto prepared sheets. Firmly tap trays to release air bubbles. Let shells rest 30-60 minutes until dry to touch.
06 - Preheat oven to 300°F. Bake 13-15 minutes, rotating pans halfway. Shells are done when they lift easily from the mat. Cool completely.
07 - Heat cream until simmering. Pour over chocolate and wait 2 minutes. Stir until smooth. Add golden syrup and butter, mixing until glossy. Chill until thickened.
08 - Tint one-quarter of filling yellow. Pipe a ring of chocolate filling on one shell, add yellow filling center for 'yolk' effect. Top with another shell. Repeat. Store overnight for best flavor.