In a fine strainer (sieve), filter the sugar, the almond powder and chocolate into a bowl.
Beat the egg whites until stiff and quickly powder the previous mix on those and start softly mixing with a soft spatula. Minimal mixing, but you need a homogeneous (consistent) paste that looks like melted cake dough.
Fill a pastry pocket with the mixture and form 1 inch size "coins" on a parchment paper laying on a flat baking tray.
Leave 1 inch distance between each Macaron "coin."
Wait 15 minutes before putting the tray in a pre-heated oven at 280F°.
Cook during 10-12 minutes leaving your oven door with a little opening (use a wooden kitchen spatula or spoon).
As soon as your tray is out of the oven, lift the parchment paper in one corner and pour ½ a glass of water on the hot tray. That will help the macarons to detach better from the paper. The shells should be soft inside, but slightly crunchy on the outside.
Leave the shells to cool down a bit.
Take two shells and join them like a little sandwich with the chocolate ganache.
On a plate powder them with a little chocolate powder for decoration.