Line two baking sheets with parchment paper or silicone mats.

Sift together almond flour and powdered sugar in a bowl.

Whisk egg whites and granulated sugar over simmering water until dissolved; beat until stiff peaks form.

Gently fold in the dry ingredients and any food coloring until just combined.

Pipe equal-sized circles onto prepared baking sheets and let sit until dry.

Preheat oven to 300°F (150°C) and bake shells for 18-20 minutes.

Allow macaron shells to cool.

Preheat oven to 350°F (175°C) for carrot cake layer.

Mix vegetable oil, eggs, and sugar until smooth; sift in flour, baking powder, baking soda, salt, and cinnamon before folding in shredded carrots.

Spread carrot cake batter in a greased 9-inch round cake pan and bake for 20-25 minutes.

Cool the cake before proceeding.

Beat cream cheese and butter until fluffy; add powdered sugar and vanilla until smooth.

Make royal icing for decoration and pipe carrot shapes to dry overnight.

Assemble the macarons by stacking a macaron shell, carrot cake disc, cream cheese frosting, and another shell.

Chill assembled macarons in the refrigerator for at least 2 hours before serving.