The original tutorial is here: http://ameblo.jp/saki-music-love/entry-10061839268.html
If anyone sees anything that should be added / corrected, leave a comment, it will be a sort of community-translation-project :D Together we will make a great macaroon turorial.
My comments are in brackets!
1. Prepare the clay. In this case, paper clay was used.
form it into a circle and fix any cracks with water.
make the upside and underside a little flat.
[I don't know if paper clay is available, so material-wise you kind of have to try some stuff out. Paper clay is this stuff, which looks like Fimo or Sculpey polymer clay. If you use polymer clay, skip the part with the water, and follow the instructions on baking and softening that are on the packet.]
2. Take a round spoon (ice-cream scoop) and press it firmly in the clay.
(3. Only use a lightweight spoon?)
4. Remove the excess clay that is around it, but leave a little.
5. arrange the excess clay (?) / make it the right shape.
6. squish the macaron a little. Something about making the cracks vanish. (Or leave them, to make the macaron look more real)
7. put on a topcoat / varnish.
8. mix the cream. It is made of mixed papier-mache and water for easy mixing. [if you want a hook to put it on a necklace or so, you can press it into the cream while it's not dry yet.]
9. put on the other half, and decorate with rhinestones if you like that.
[disclaimer: she's an amateur and the way of making it is not perfect. And some disclaimers about the nature of papier-mache, which dries less well in winter?]