Prep shells: Sift powdered sugar & almond flour. Beat egg whites until foamy, gradually add sugar, beat until stiff peaks. Fold in dry ingredients & red gel color gently.
Pipe macarons: Pipe small circles on parchment-lined sheet. Tap tray to release air bubbles. Rest 30–40 min until tops dry.
Bake: 300°F (150°C) for 14–16 min. Cool completely.
Make filling: Beat butter, powdered sugar, vanilla & cream until fluffy. Pipe onto half the shells, sandwich with the other half.
Decorate: Use royal icing or melted white chocolate for beard & hat trim. Add chocolate chips or pearls for eyes, red sprinkles for hat.