She will look at the choices, ask what are the flavors, contemplate which may be most delicious. She will choose a pink one, because it is beautiful and pink. She will eagerly await the little dainty treat, and finish all her supper. She will hold it carefully in her hand, and look at it closely. She will rub the smooth top with her tiny finger, and peek into the middle to see what color is inside. She will sniff it and look at it one more time before taking a little bite. She will say “mmmmm” with as much pleasure as I, and eat the whole thing carefully and slowly. We will say French words while we eat our macarons, and feel very fancy.
So, yes, I think a three-year-old can appreciate a macaron.