Line two baking sheets with parchment paper and use a 1 1/4 inch circle cutter to make 16 guides on each sheet. You can dip the cutter in powdered sugar to stamp the guide onto the baking sheet, or just use a pencil to trace the circles (be sure to flip the parchment over so the pencil markings are facing down).

Place the egg whites in the bowl of a stand mixer and beat until soft peaks form. Add the superfine sugar and a pinch of cream of tartar, then whip on medium-high speed until stiff peaks form (about 8-10 minutes).

While the egg whites are whipping place the ground almonds, ground hazelnuts and confectioners sugar into a food processor. Process for about 15 seconds, scrap down the sides of the food processor bowl and stir a little, then process for another 15 seconds.

Sift the nut mixture into a bowl using a sifter or a mesh strainer. Any nuts that do not pass through the sifter can be processed for another 15 seconds to further break them down, then try to sift them again.

Once the egg whites have reached stiff peaks add the nut mixture to them in thirds, passing the nut mixture through the sifter a second time into the bowl with the egg whites. Gently fold the nut mixture into the egg whites using a spatula. Once fully incorporated sift in the remaining nut mixture, folding gently between each addition. Any nuts that do not make it through the sifter the second time can be saved to sprinkle on top after the macarons have been piped (should be no more than 1/2 an ounce).

Fill a pastry bag fitted with a 1/2 inch round tip with the batter. Pipe circles of batter onto the prepared baking sheet. Hold the piping bag vertically (90 degrees) just above the surface of the pan, squeeze the batter out until it reaches the edges of the circle, stop pressure and gently pull the piping bag off to the side to eliminate any peaks. You should get about 30-32 circles depending on how big you pipe them.

Once all your circles have been piped tap the bottom of each sheet, either with your hand or against the counter, to eliminate air bubbles and settle any peaks. You can also top each macaron with some leftover nut mixture.

Allow the macarons to rest for 30 minutes, meanwhile preheat the oven to 325°F.

Bake the macarons for 10-15 minutes (they should have a nice frilly edge), then allow to cool on the pan for 10 minutes before gently removing onto a cooling rack.

Once the macarons have cooled completely spread the flat part of one with a little hazelnut spread, then top with another.