Place the almond flour, confectioners sugar, and cocoa powder in the bowl of a food processor and pulse 4 times for 3 seconds each to combine them. Scrape the sides of the bowl in between pulses with a spatula. Sift with fine-mesh strainer onto a sheet of waxed paper.
With a hand whisk, whisk together the powdered egg whites and granulated sugar in the bowl of an electric mixer. Whisk the egg whites and cream of tartar until the mixture is homogenous. Set the bowl and whisk attachment on the mixer on medium speed until the meringue is glossy and forms stiff peaks, about 11 minutes. Once the meringue reaches stiff peaks and resembles marshmallow fluff, stop the mixer. Turn the bowl upside down to check that you have reached the right stage, the meringue should not slip in the bowl.
With a spatula, quickly fold the sifted dry ingredients into the meringue. The meringue batter should flow off the spatula when you pick it up out of the bowl like lava in ribbons. If it doesn't flow off the spatula, keep folding.
Spoon the batter in a pastry bag fitted with a 1/2-inch round tip. Fill the bag halfway, leaving the rest of the meringue in the bowl. Cover the bowl with plastic wrap so it doesn't dry out. Pipe the meringue on to a baking sheet with parchment paper, silicone mat, or macaron mat 1 1/2 inches apart from one another. Once they are piped, firmly slam the baking sheet down to remove excess air. Let the shells dry at room temperature for 30 minutes to an hour until the tops are dry. Then bake in a 300oF oven for about 12-15 minutes until the feet are firm and the shells are easily removed from the baking sheets. Remove the mat and place onto a cooling rack. Allow the shells to cool on a cooling rack for about an hour before filling them.
To make the ganache. Chop the chocolate and place in a medium bowl. Heat the cream and Bailey's irish cream in the microwave for 30 seconds to 1 minute or until very warm to the touch. You can also do this in a saucepan on the stove over medium heat until the cream is simmering. Then pour over the chopped chocolate. Let sit for 5 minutes then stir until smooth. Allow the ganache to firm up a bit before piping between the shells.
When ready to fill the macarons, turn them over so that the flat side faces you. Pipe the filling on half the shells, about 1/2-inch high leaving a bit of room on the edges. Place another matching size flat-side down onto the filling to make a sandwich. Store them in an airtight container in the refrigerator for up to 3 days, or freeze them for up to 3 weeks.