Prepare a baking sheet with parchment paper.

In a mixing bowl, beat egg whites until frothy, then add sugar gradually and continue to beat until stiff peaks form.

Gently fold in almond flour, confectioner's sugar, salt, and food coloring until fully incorporated.

Pipe the mixture into evenly sized rounds on the prepared baking sheet.

Let the macarons rest at room temperature for 30-60 minutes to form a skin.

Preheat the oven to 300°F (150°C).

Bake macarons for 15-20 minutes until firm and set, then cool completely.

Prepare the filling by creaming together salted butter, confectioner's sugar, rose water, honey, and heavy cream until smooth.

Pipe the filling onto half of the cooled macarons, then top with the remaining halves.

Optionally, sprinkle fleur de sel on top before serving.