To pipe the macaron batter, you really only need one piping tip that you can use over and over again. Personally, I like to use a large reusable piping bag with a½ piping tip or something a little smaller if you want more control. The smaller piping tip is also useful if your batter is a little runny.
The Wilton 1M piping tip is perfect if you're a fan of a ribbon-like texture. This tip creates an elegant and frilly looking texture. I think this tip would be perfect for an upscale macaron, especially if it's themed around Valentine's Day, or if it's used for a bridal shower or a birthday party.
The Wilton 2A piping tip is non-negtiable tip for me to have in my macaron baking toolkit. It can be used for a variety of fillings. If you're a fan of a simple, clean look, I'd definitely recommend this piping tip.
This Wilton 12 piping tip is a smaller, but very useful piping tip. This is great for detailed work. While this tip works for every filling type, I like to use it to fill the center of macarons with small amounts of jam, curd, or marmalade.
This Wilton 4B piping tip is another star piping tip, similar to the Ateco piping tips. This piping tip is a little bit smaller, making it the perfect option for someone who's new to piping. The smaller tip gives you more control to manipulate the filling into the design you want.