A macaron is a sweet confectionery made with egg whites, icing sugar, granulated sugar, almond powder or ground almond, and food coloring. The macaron is commonly filled with buttercream or jam filling sandwiched between two cookies. Its name is derived from an Italian word "maccarone" or "maccherone". This word is itself derived from ammaccare, meaning crush or beat, used here in reference to the almond paste which is the principal ingredient. It is meringue-based: made from a mixture of egg whites, almond flour, and both granulated and confectionery sugar.

The confectionery is characterized by its smooth, domed top, ruffled circumference (referred to as the "foot"), flat base, mildly moist and easily melted into mouths.

Macarons can be found in a wide variety of flavors that range from the traditional (raspberry, chocolate) to the new (truffle, green matcha tea). The fillings can range from jams, ganache, or buttercream. Since the English word macaroon can also refer to the Coconut macaroon, many have adopted the French spelling of macaron to distinguish the two items in the English language. However, this has caused confusion over the correct spelling of the cookie. Some recipes exclude the use of macaroon to refer to this French confection while others think that they are synonyms.

Although predominantly a French confection, there has been much debate about its origins. Larousse Gastronomique cites the macaron as being created in 791 in a convent near Cormery. Some have traced its French debut back to the arrival of Catherine de' Medici's Italian pastry chefs whom she brought with her in 1533 upon marrying Henry II.

In the 1830s, macarons were served two-by-two with the addition of jams, liqueurs, and spices. The macaron as it is known today was called the "Gerbet" or the "Paris macaron" and is the creation of Pierre Desfontaines of the French pâtisserie Ladurée, composed of two almond meringue discs filled with a layer of buttercream, jam, or ganache filling.

Several French cities and regions claim long histories and variations, notably Lorraine (Nancy and Boulay), Basque Country (Saint-Jean-de-Luz), Saint-Emilion, Amiens, Montmorillon, Le Dorat, Sault, Cormery and Joyeuse.

The city of Amiens' macaron consists of almond, fruit and honey, and dates back to 16th century. They are chewier and not as sweet as the Paris macaron.

The city of Montmorillon is well known for its macarons and has a museum dedicated to it. The Maison Rannou-Métivier is the oldest macaron bakery in Montmorillon, dating back to 1920. The traditional recipe for Montmorillon macarons remains unchanged for over 150 years.

The town of Nancy in the Lorraine region has a storied history with the macaron. It is said that the abbess of Remiremont founded an order of nuns called the "Dames du Saint-Sacrement" with strict dietary rules prohibiting the consumption of meat. Two nuns, Sisters Marguerite and Marie-Elisabeth are credited with creating the Nancy macaron to fit their dietary requirements. They became known as the 'Macaron Sisters' (Les Soeurs Macarons). In 1952, the city of Nancy honored them by giving their name to the Rue de la Hache, where the macaron was invented.