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1. For cookies, position oven racks to divide oven into thirds; preheat to 250 degrees F. Using a pencil, draw twenty 1 1/2-inch-diameter circles on each of two sheets of parchment paper. Flip over the sheets of parchment and use them to line two baking sheets.
2. In a small bowl sift together the powdered sugar and cocoa powder. Add chopped nuts; toss to coat.
3. In a large bowl beat together the egg whites and salt on medium speed until the whites just begin to turn opaque. Increase the speed and add sugar little by little, beating until the meringue holds stiff peaks.
4. Using a flexible spatula, gently fold half of the powdered sugar mixture into the egg white mixture. Mix until just combined. Fold in remaining powdered sugar mixture.
5. Using the penciled-in-circles as a guide, spoon the meringue into 1 1/2-inch rounds on the prepared baking sheets. Use the back of the spoon to spread the meringue evenly. (Or, using a pastry bag fitted with a large round tip, pipe the meringues into rounds on the baking sheets.)
6. Bake 1 1/2 hours. Turn oven off. Keeping the door closed, allow the cookies to remain in the oven for 1 hour more. Remove baking sheets from oven; cool to room temperature.
7. For filling, in a small saucepan bring cream and butter to boiling. In a heatproof bowl place the chopped chocolate. Pour hot cream mixture over the chocolate; let stand 5 minutes. Using a small spatula or whisk and staring in the center of the bowl, stir together the cream mixture and chocolate in gradually increasing concentric circles. Stir gently until filling is smooth and glossy. Let stand at room temperature about 1 hour, stirring occasionally. (The filling has to thicken before can use it to sandwich the cookies.)
8. To assemble, using a small offset spatula or a spoon, top half of the cookies with 2 tsp. filling. Spread the filling almost to the edges of the cookies; top with remaining cookies. Chill at least 3 minutes (or up to 1 day). Serve chilled.