If you find these sheep familiar, it is because they are made using the template from my Creative Baking: Macarons book. I replaced the collar and bell with the scarf.
I used the reduced sugar recipe for the macaron shells here. Both regular and reduced sugar recipes can be found here. You may refer to my Creative Baking: Macarons book for a systematic presentation of the basics and complex shaped macarons. You may refer to my video tutorials for macaron basics and piping of complex shapes on the blog too.
Decorating the shells with black edible marker and royal icing...
I filled the sheep with a ring of dark chocolate ganache followed by salted caramel in the middle.
I hope these cute sheep puts a smile on your face :).