Heat whipping cream in a small heavy saucepan over medium heat just until cream comes to a simmer. Remove from heat; stir in chocolate until melted. Stir in butter pieces, a few at a time, until melted. Refrigerate until thickened.
Heat oven to 200 degrees F. Line cookie sheet with parchment paper. (To ensure the meringues are the same size, trace 1 ½-inch circles on the parchment; turn the paper over to pipe the meringue on the other side.) In medium bowl, beat egg whites at medium speed until soft peaks form. Gradually add 1/3 cup sugar, beating at high speed just until stiff peaks form. Fold in 1/3 cup confectioners
In small bowl, combine ¼ cup confectioners sugar and cocoa; mix well. Fold cocoa mixture, 1/3 at a time, into beaten egg whites. Spoon mixture into pastry bag fitted with star tip. Pipe into 24 (1 ½-inch) rounds on parchment-lined cookie sheets.
Bake at 200 degrees F for 1 to 1-¼ hours or until crisp. Cool 5 minutes or until completely cooled.
For each sandwich cookie, spread chilled ganache on flat side of a meringue. Top with flat size of a second meringue.
Makes 12 sandwich cookies.
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