Either Line 2 small baking sheets with the silicone mats OR with parchment paper. If using wax paper, trace a small cup or shot glass with a pencil to make guides for piping the macarons. Turn the parchment paper over (so the pencil marks are on the back) and use it to line the baking sheets. Set aside.
Note: I'm going to assume that if you are attempting this that you have actually baked things before and thus know that oven temperature is relative. Normally not a huge problem, but it is with macarons. Your macarons are not going to turn out until you figure out the heat of your oven. You will likely need to adjust cooking times and oven temperature before you achieve success. It took me 6 attempts after we moved to get this right - so be prepared for overcooked batches. I've noted the oven temperature as being 275 degrees F but that is just a baseline. It should be anywhere between 250 and 300 degrees F. If you oven has poor air circulation the temperate will get too hot, if that is the case then prop the door open slightly while they bake.