I made the mistake of buying some macarons in Toulouse and not trying to eat them for 4 days or so...They were hard as rocks, so I never got to experience the macaron experience. i guess they just stale quick, like most amazing French baked goods.

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The macarons at Pistacia Vera in the German Village neighborhood of Columbus, Ohio are to die for. Pure perfection, IMHO. Here's their web site: http://www.pistaciavera.com/

Their salted caramel macarons are my favorite thing ever after their caneles.

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This place (macaron cafe in NYC-midtown) seemed to have some excellent macarons.
I think the place is run by a French family. Here's thelink:

http://macaroncafe.com/Welcome_to_Macaron_Cafe_NYC.html

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I have had them from Bouchon in Yountville and find them to be fabulous. I don't feel like the center is heavy at all; however I have never been to France and can't compare them to those.

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Fauchon made my knees weak, but I've suddenly learned that it's gone. Boooo! I was given a box from Alain Ducasse's Adour last week, and they were superb. It's at the St. Regis if you care to explore.

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I know it sounds unbelievable, but the macarons at Harlequin Bakery in Milwaukee are as close to the real thing as I've found in the states. http://www.harlequinbakery.com/index.htm

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Serious Eats did a whole mess of posts on macarons including this one: http://www.seriouseats.com/eating_out/2007/10/where-to-find-macarons-new-york-city-and-paris.html
Apparently they have an in-house macaron fanatic, she also posted on her favorite characteristics and how to make them yourself

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I still think Pierre Herme makes the best macarons, but in the Bay Area, the Bay Bread/La Boulange chain makes pretty decent ones (go to the store on Pine Street for the freshest ones), my favorite flavor being lavender. The canneles there are also quite delectable.

Masse's Pastries in Berkeley makes wonderful macarons too - try the yuzu one!

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Try Boule in Los Angeles. www.boulela.com. They were trained at Fauchom I believe and have flawless technique and wonderful examples in both traditional and (not to my taste) more odd flavor combinations...cat litter/fennel kind of things.

The chocolate chop at the Wynn in Las Vegas are also mostly good.

Fauchon's story in NYC is that they are "looking for a partner." Well, it's been 2 years, macaron or get off the pot, I say!

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The ones from Miette in San Francisco are to die for.

http://www.miettecakes.com/

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Pistacia Vera in Columbus, Ohio has PERFECT macaroons!! I don't know where you live, but they have a website you might be able to call and order some. They have a raspberry rosewater one that is divine.
http://www.pistaciavera.com/

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Here are some beautiful macarons:
http://www.etsy.com/view_listing.php?listing_id=13260159

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I'll second Matthew F.'s comment about Miette. My gosh, those are divine...

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I second the rec for Macaron on W. 37th St. Delicious!

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Three words: Tartine, San Francisco.

http://www.tartinebakery.com/

Best French bakery this side of the Atlantic.

Yes, I know these are fighting words.

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http://www.paulettemacarons.com/

I bought these for my girlfriend for our one year anniversary back in March, and though they got a little slammed in shipping, they were great! I'd love to check out the actual place in Beverly Hills.

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