1. COMBINE the icing sugar, almonds and cocoa in a food processor and process until superfine. Sift and remove any coarse pieces of almond.
2. BEAT the egg whites and salt until soft peaks form. Continue beating, gradually adding the sugar, just until dissolved.
3. STIR one third of the almond mixture into the meringue and then fold in the remaining mixture until just combined. Spoon or pipe 3cm rounds onto paper lined trays, allowing 2–3cm between each for spreading. Use a wet finger to pat down any tips. Stand at room temperature for 30 minutes or until macarons form a light crust.
4. BAKE in a slow oven 150°C for 22–28 minutes or until firm to the touch. Allow to cool completely on trays.
5. COMBINE chocolate and butter in a bowl over simmering water, stirring occasionally, until chocolate has melted. Remove from the heat and cool slightly. Beat together the PHILLY and extra icing sugar then beat in the chocolate mixture. Chill until firm enough to spread.
6. TO assemble, spread chocolate filling onto 15 macarons and top with remaining halves, pressing together gently. Serve immediately.