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1. Preheat oven to 300 degrees F. Line cookie sheets with foil; set aside. In a large mixing bowl beat egg whites, almond extract, cream of tartar, and salt with an electric mixer on high speed until soft peaks form (tips curl). Add the sugar, 1 tablespoon at a time, beating until stiff peaks form (tips stand straight).
2. Spoon meringue mixture into a decorating bag fitted with a star tip with 1/2-inch opening. Pipe mixture into 20 to 30 mounds of various size varying from 1-1/2 to 4-inches wide and 1-inch tall, 2 inches apart onto prepared cookie sheets. Pipe 20 to 30 1-1/2 to 2-inch-long stems. Bake about 15 minutes or until firm and bottoms are very lightly browned. Turn off oven. Let meringues dry in the oven with the door shut for at least 1 hour.
3. Place melted chocolate in a sealable plastic bag. Snip a small opening at one corner of the sealed bag. Drizzle tops of mushrooms. Pipe on dots of different sizes or sprinkle tops with cocoa powder. Let stand until chocolate set.
4. Hollow a small hole on the flat side of mushroom tops. Spread about 1 teaspoon of melted chocolate on the flat sides of the mounds. Carefully push one of the stems into the center of the chocolate, using any additional chocolate as needed to secure the stem. Place mushrooms on their sides until chocolate is set.