Preheat the oven to 300°F (150°C) and line baking sheets with parchment paper.
In a mixing bowl, sift together the powdered sugar and almond flour to remove any lumps. Set aside.
In a separate bowl, beat the egg whites with an electric mixer or stand mixer until foamy. Gradually add the granulated sugar, vanilla extract, CBD oil or CBD tincture, and salt. Continue beating until stiff peaks form.
Gently fold the almond flour mixture into the egg white mixture using a silicone spatula until the batter is smooth and glossy.
Transfer the batter to a piping bag fitted with a round tip. Pipe small rounds of batter onto the prepared baking sheets, leaving space between each macaron shell.
Tap the baking sheets gently on the countertop to remove any air bubbles. Let the macarons rest at room temperature for 20-30 minutes until a slight skin forms on the surface.
Bake the macarons in the preheated oven for 12-15 minutes, or until the shells are set and slightly firm to the touch. Remove from the oven and let cool completely on the baking sheets.
While the macaron shells are cooling, prepare the vanilla bean filling. In a mixing bowl, beat together the softened unsalted butter, powdered sugar, vanilla bean paste or vanilla extract, and CBD oil or CBD tincture until smooth and creamy.
Once the macaron shells have cooled, pair them up according to size. Pipe or spread a small amount of the vanilla bean filling onto the flat side of one macaron shell, then sandwich with another shell to form a complete macaron.
Repeat with the remaining macaron shells and filling. Place the filled macarons on a wire rack to set for at least 24 hours before serving.