Combine egg whites and granulated sugar in a bowl; add cream of tartar and beat until stiff peaks form.

Sift together almond flour and confectioner's sugar; fold into meringue mixture.

Add gel food coloring as desired.

Pipe mixture onto parchment-lined baking sheets.

Let sit until a skin forms (about 30 minutes).

Bake at 140°C (285°F) for 15-20 minutes until set.

For the filling, beat salted butter until creamy; add confectioners sugar, rose water, honey, and heavy cream.

Mix until well combined and fluffy.

Pipe filling onto half of the macarons and top with the other half.

Decorate with dried rose petals, sprinkles, and fleur de sel.