In a mixing bowl, beat egg whites until foamy. Add cream of tartar; beat till soft peaks form, about 6 minutes. Gradually add sugar beating till stiff peaks form, about 6 minutes. Beat in extract. Fold in grated chocolate.
Insert a medium open-star tip in a pastry or plastic bag. Fill with meringue. On lightly greased baking sheets, pipe 42 1-inch circles. Press a chocolate kiss into the center of each one. Pipe meringue around each kiss in continuous circles until kiss is completely covered. Dust with cocoa.
Bake at 325º for 15-18 minutes or until the edges are lightly browned. Immediately remove to a wire rack to cool
Makes 3 1/2 dozenRecipe submitted by florentine on 2/7/00