Add 1/3 of the dry ingredients into the meringue and fold the batter until you can't see any of the dry ingredients.
When folding the batter, slide the spatula under the batter, lift it in a U motion, go over the top of the batter, and slide it under again. This way you make sure to get the batter at the bottom of the bowl.
Once fully combined, add in another 1/3 of the dry ingredients and repeat the process of folding.
Add in the last 1/3 of the dry ingredients and fold until fully combined.
Once all of the powdered sugar/almond flour mixture has been added, fold just until all the ingredients are combined and then stop mixing.
Transfer 1 tbsp of the batter to a small bowl and set aside. This will be the batter you will pipe into the shell which will make the little hearts for the coffee art.
Take the batter in the mixing bowl and add 2 drops of brown gel food coloring and continue folding just until the color is fully mixed in.
Now you need to deflate some of the air in the batter by taking the spatula and smearing the batter on the sides of the bowl two or three times, and then folding once or twice.
Continue this process of smearing some of the batter on the side of the bowl and folding once or twice until the batter starts to run off the spatula in ribbons.
You can test the consistency by lifting the spatula and letting the batter run down. If it falls in ribbons and sinks into itself within 30 seconds, it's ready.
Transfer the brown batter to the 12 inch pasty bag with the piping tip and set aside. Don't cut the opening at the tip yet.
Now take the white batter in the small bowl and repeat the process above of folding and deflating, being very careful not to over mix the batter.
Once the batter is ready, transfer to an 8 inch pastry bag.
Cut a ½ inch opening at the tip of the bag with the brown batter and cut a ¼ inch opening at the tip of the bag with the white batter.