Step 1
Heat oven to 200° F.
Step 2
Using an electric mixer, beat the egg whites with the vanilla, espresso powder, salt, and cream of tartar on medium-high speed until soft peaks form. VERY gradually (1 tablespoon at a time) beat in the sugar; increase mixer speed to high and beat until the mixture holds glossy peaks.
Step 3
Drop heaping tablespoonfuls (or use a decorative piping bag) of the mixture onto parchment-lined baking sheets, spacing them 1 inch apart.
Step 4
Bake until dry, crisp, and firm, about 2 hours. (The meringues are done when they release easily from the parchment.)
Step 5
Turn off the oven, prop open the door about ½ inch (use the handle of a wooden spoon), and let the meringues sit inside for 1 hour. Slide the parchment (with the meringues on top) onto racks and let cool completely.
Step 6
Peel off the parchment, dip the bottom of each into the chocolate, allowing excess to drip off. Place on parchment-lined baking sheets and refrigerate just until the chocolate is set, 25 to 30 minutes. Store the cookies in an airtight container at room temperature for up to 3 days.
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