Line three baking sheets with parchment paper; set aside.
Place egg whites in mixer's bowl and mix until frothy; gradually pour in the superfine sugar, and continue to beat until mixture is glossy and stiff peaks form; set aside.
Sift together the almond flour and powdered sugar into a large mixing bowl.
With a large spoon, mix well to incorporate the almond flour and sugar.
Add cocoa powder and continue to mix until thoroughly combined.
Using a rubber spatula, gently fold in 1/4 of the egg mixture into the almond mixture.
Continue folding the rest of the meringue until completely incorporated.
Fit a piping bag with a 3/8-inch round tip and fill it with the prepared mixture.
Pipe the batter into small rounds onto previously prepared baking sheets.
Allow to dry at room temperature for 1 hour.
Preheat oven to 315.
Bake the macarons for 12 to 15 minutes.
Rotate baking sheet after 6 minutes for even baking; cookies are done when they no longer jiggle when touched on top.
Remove macarons from oven and transfer to a cooling rack; do not remove from baking sheets.
Let completely cool.