Line baking sheets with Silpat mats or parchment paper. I have attached a template to trace on to parchment paper to give you more uniform macaron shells.
In a food processor pulse 1 cup almond flour, 1 ¾ cup powdered sugar, ¼ teaspoon cream of tartar, and 1 tablespoon instant coffee. Leave in the food processor while you beat the eggs.
In a large bowl with an electric hand mixer beat 3 egg whites until foamy then gradually add in ¼ cup of white sugar. Beat on high speed until glossy peaks form.
Place a sieve over the egg mixture and sift almond flour mixture. There will be some bits left in a sieve discard or reuse in a different recipe.
Using a spatula fold in the almond flour into the eggs by folding the spatula from the bottom of the bowl up then press the flat side of your spatula through the middle. Repeat until a thick ribbon forms about 40 strokes.
Prepare a pastry bag with a round tip I use a Wilton 12 tip and fill with macaron batter. Pipe round cookies onto the parchment-lined baking sheets keeping them about 1 inch apart.
Rap (drop) the baking sheet on your counter about 10-15 times to release air bubbles . Use a toothpick to puncture any remaining bubbles you see.
Let macaron shells sit on the counter for 30 minutes a thin film will form over the top. This will help achieve the desired "feet" on the macarons.
Preheat oven to 300°F with rack in the center of the oven. When shells are done resting place into the preheated oven and bake for 15-20 minutes.
After cookies have baked cool to room temperature. In the meantime prepare the cream filling.
In a bowl of an electric stand mixer, cream together softened 1 cup butter and 8oz of cream cheese. When combined well add in 13 oz dulce de leche and 1 tablespoon instant coffee. Cream together until all combined and creamed well.
Prepare a piping bag for the cream I use a Wilton 32 tip and fill with the cream filling.
Layout your macaron shells in rows on the counter matching up the top and bottom to be similar in size and shape and pipe onto the bottom shell and cover with the correlating top.
Place filled macaroon shells into a covered container and chill in the refrigerator.