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1. Prep: Preheat Oven to 200°F (95°C).
2. Line a large baking sheet with parchment paper (not wax paper).
3. Add 2 egg whites, 1/2 cup sugar, 1/8 tsp salt and 1/8 tsp cream of tartar and beat with whisk attachment on high speed 7 min or until you have glossy ribbons and the peaks stay fairly stiff.
4. Transfer meringue to your pastry bag fitted with a 3/8" round tip and pipe onto lined cookie sheet (about 1″ apart).
5. Mushroom caps should look like large chocolate kisses (1 1/2" diameter at the base) with the tip swirled into the side so you get an even top.
6. If you're a perfectionist; you can smooth the mushroom caps with a wet fingertip.
7. Mushroom stems should look like slimmer/taller kisses (3/4" diameter at the base) and tips pointed up.
8. Bake at 200˚F for 1 hour 30 min.
9. They should slide easily off the parchment paper easily when they are done.
10. Remove from oven and pull parchment paper off the baking sheet.
11. Let cool on paper completely to room temp.
12. Note: When they come out of the oven, they will be crisp on the outside and a little marshmallowy on the inside, but will harden as they cool.
13. To assemble, dust the tops and stems lightly with cocoa powder.
14. If you like, you can smudge the cocoa powder with your fingers to give them that natural dirty glow :).
15. Rotate the tip of a small paring knife in the center of each mushroom cap to cut a small hole just large enough to fit the tip of the base.
16. Now melt chocolate, transfer into a ziploc bag, snip off a tiny hole from the corner of the bag and pipe chocolate into the holes of meringue.
17. Stick the bases into the holes and leave them upside-down until chocolate hardens and sets.
18. Gently transfer set cookies to an airtight container and store for several days at room temp.
19. Do not refrigerate.

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