Gather all ingredients.

Preheat the oven to 225 degrees F (110 degrees C). Line 2 cookie sheets with parchment paper or aluminum foil.

Beat egg whites in a large glass or metal bowl with an electric mixer until foamy. Add vanilla, cream of tartar, and salt.

Continue whipping until soft peaks form. Gradually sprinkle in sugar and continue whipping until meringue holds stiff shiny peaks.

Place a round tip into a pastry bag and fill the bag halfway with meringue.

To pipe mushroom caps, squeeze out round mounds of meringue onto one of the prepared cookie sheets. Refill the bag with meringue as needed.

To pipe mushroom stems, press out a tiny bit of meringue onto the remaining cookie sheet, then pull the bag straight up to create stems resembling candy kisses.

Dust mushroom caps lightly with cocoa using a small sifter or strainer.

Bake in the preheated oven until meringues are dry enough to easily remove from the cookie sheets, about 1 hour. Set aside to cool completely.

Melt coating chocolate in a metal bowl over simmering water or in a glass bowl in the microwave, stirring occasionally until smooth.

Using a paring knife, create a small hole in the bottom of each mushroom cap. Spread chocolate over the bottom of each cap, dip a stem in chocolate, and press into the hole. Allow chocolate to set.