These things are tricky. I spent hours studying recipes, and reading tips on the net for making these, and still the results were not what I had hoped for. Yes, I let the egg whites rest, yes I tapped the tray on the bench, yes I rested the macarons before baking, yes I didn't over-beat the mixture.... and so on, and so forth.
I used this recipe from Gourmet Traveller - http://gourmettraveller.com.au/macarons2.htm - after sifting through many others. Even though they are not the prettiest macarons, they still tasted pretty damn good! I would have been happier if they were a bit taller - I'm not sure if this means I piped them incorrectly, or the mixture was not thick enough. I was happy with the overall look, and much talked about 'feet' on them. Next time I think I will flavour the actual macarons with cocoa or vanilla, and go for a plainer filling.
A few notes - they don't work when you bake them on foil (I ran out of baking paper!), and they don't take very well to the fridge!