Preheat oven to 300°F (150°C). Line a baking sheet with parchment paper.
Sift almond flour and powdered sugar together.
In a mixing bowl, beat egg whites until foamy. Gradually add granulated sugar and beat until stiff peaks form. Add vanilla extract.
Fold the dry ingredients into the egg whites until well combined.
Transfer the batter to a piping bag and pipe small circles onto the prepared baking sheet.
Let the piped batter sit at room temperature for 15-20 minutes to form a skin.
Bake for 15 minutes. Let cool completely before removing from the parchment paper.
For the caramel filling, heat granulated sugar in a saucepan over medium heat until melted and amber in color.
Add butter and stir until combined. Slowly add heavy cream and stir until smooth. Let cool.
Sandwich the caramel filling between two macaron shells.