Directions:

1. Grease two large cookie sheets and flour lightly; set aside.
2. Beat egg whites and cream of tartar until foamy and double in volume, than add almond extract and sugar (1 tablespoon at a time) beating until sugar dissolves completely.
3. Attach # 10 plain tip to a pastry bag. Spoon meringue into pastry bag.
4. To make mushroom cups: press out meringue in 1½ inch rounds; smooth top of each with a knife, but don't flatten.
5. To make steams: hold pastry bag upright, then press out meringue, pulling straight up on bag for about 1½ inches.
6. Bake in very slow 250º F (120º C) oven for about 30 minutes or until firm, but not brown.
7. Let stand several minutes, than loosen carefully with a knife; remove to wire racks with spatula and cool completely.
8. Melt a chocolate; than working very carefully make a small hollow in the underside of each cap. Fill hollow with melted chocolate and press steam into hollow.
9. Let stand until chocolate is firm. Sprinkle tops with cocoa.
10. Store in a tightly covered container in a dry place.