In a bowl of a standing electric mixer, beat the egg whites with granulated sugar until they begin to rise and hold their shape.
Shift powdered sugar, cocoa and almond flour to get rid of any lumps.
Stir in dry ingredients into egg whites. Be sure not to over mix the ingredients.
Place plastic bag or pastry bag into a cup to hold it straight. I would suggest a pastry bag, hence once you cut off the edge of a plastic bag it may not be a round shape. In this case, I wasn't going to make a trip to the store, so I did use a ziplock bag.
Pour the entire mixture into the bag.
Line baking sheet with parchment paper. Pipe circles into the baking sheet, making them thick. Tap baking sheet at least 3 times on each side, this will get rid of any air bubbles and will prevent from cracks.
Let macarons sit in room temperature for about 20 minutes, they will create a bit of a shell, also helps from cracks on top.
Bake macarons at 350 °F for 13-15 minutes, depending on your oven. I would suggest checking them after 13 minutes or so.