Preheat the oven to 300°F and line two baking sheets with parchment paper.

Sift the almond flour, powdered sugar, and cocoa powder into a large bowl and set aside.

In a separate bowl, beat the egg whites with an electric mixer until foamy, then slowly add the granulated sugar and continue beating until stiff peaks form.

Add the black gel food coloring and beat just until the color is even.

Fold the dry ingredients into the meringue in three additions until the batter flows like thick lava and holds a ribbon for a few seconds.

Transfer the batter to a piping bag fitted with a round tip and pipe 1½-inch circles onto the prepared sheets.

Let the shells rest for 30 minutes until they form a dry skin on top.

Bake for 15 minutes, then cool completely on the sheets.

Heat the heavy whipping cream until steaming, pour it over the chopped semisweet chocolate, and stir until smooth to make the ganache.

Once cooled, pipe ganache onto half the shells and sandwich with the remaining shells.

Press two candy eyes onto each macaron and add small pieces of chocolate chips for whiskers and ears.