Macaroon's, biscuits or cakes ?

Cakes go hard when they go stale, biscuits soften. Macaroons go hard, so therefore they're cakes.

I'd imagine there's probably been a tax decision on this at some point for official classification since they're taxed differently.

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Is a snowball that chocolate thing with synthetic cream in the middle ?

Curly

The judge in that case actually wrote a reference for me for my current job

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I hate macaroons so don't care - to me they are inedible in any state. Biscuit or cake, soft or hard when stale.
They won't be bothering my digestive system...