01 - Line two baking sheets with parchment paper or silicone mats. Fit a pastry bag with a 0.5-inch round tip.
02 - Sift almond flour and powdered sugar together into a bowl. Set aside.
03 - In a clean, dry bowl, whisk egg whites and cream of tartar until soft peaks form. Gradually add granulated sugar while whisking until stiff, glossy peaks form.
04 - Gently fold almond flour mixture into meringue in three additions. Optionally tint one-third of batter with yellow coloring. Mix until batter flows in thick ribbons (macaronage stage).
05 - Transfer batter to pastry bag. Pipe 32 rounds approximately 1.5 inches in diameter onto prepared sheets. Tap trays firmly against counter to release air bubbles.
06 - Let piped shells rest at room temperature for 30-60 minutes until surfaces are dry and no longer tacky to touch.
07 - Preheat oven to 300°F. Bake shells for 13-15 minutes, rotating pans halfway through. Shells are done when they easily lift off the mat. Cool completely.
08 - Heat heavy cream until just simmering. Pour over chopped milk chocolate and let stand for 2 minutes. Stir until smooth. Add golden syrup and butter, mixing until glossy.
09 - Separate one-quarter of filling and tint with yellow gel coloring for the 'yolk' center. Chill both fillings until thickened to piping consistency.
10 - Pipe a ring of chocolate filling onto one shell. Place a small dollop of yellow filling in the center. Sandwich with another shell and press gently. Repeat with remaining components.