Begin by preheating your oven to 225 degrees F. Line two cookie sheets with parchment paper and set aside.

In a large clean bowl, use an electric mixer to beat the egg whites until they are foamy. Add in the cream of tartar, salt, and vanilla. Continue beating until soft peaks form. Slowly begin to sprinkle in the sugar as you continue to beat the egg whites. Beat until you reach stiff peaks. The meringue should be glossy.

Transfer the meringue to a large pastry bag fitted with a large round tip.

Pipe out the mushroom caps by squeezing mounds of meringue onto the prepared baking sheets.

Pipe out the mushroom stems by squeezing out the meringue onto the prepared baking sheets and then pulling straight up.

Keep in mind that imperfections and different shapes/sizes will help the mushrooms to look more natural.

Add the cocoa powder to a fine mesh sieve and lightly dust the caps.

Place the baking sheets into the oven and bake for one hour. The mushroom pieces should be ever so slightly browned and the caps should be easily removed from the baking paper.

Set aside to cool completely. Once cool, use a small knife to cut off the tips from the top of the stems.

Add the chocolate melting wafers to a microwave-safe bowl. Microwave at 30-second intervals stirring in between until the chocolate is melted and smooth.

Spread the chocolate onto the bottom of the caps, then press the top of a stem into the chocolate. Place upside down on a crumpled tea towel to allow the chocolate to set.

Repeat with the remaining pieces.

Meringues can be stored at room temperature in a dry location.