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1
Position racks in upper and lower thirds of oven, preheat to 250F.
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2
Line 2 large baking sheets with parchment paper or baking mats, or coat with cooking spray.
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3
Beat egg whites, cream of tartar, coconut, almond and vanilla extracts and salt in a large bowl with an electric mixer on medium-high speed until combined.
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4
Gradually beat in sugar, 2 tablespoons at a time, beating until stiff, shiny peaks form, about 7 minutes.
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5
Sift cocoa over the mixture and gently fold together with a rubber spatula until just incorporated.
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6
Spoon the meringue into a gallon-size sealable bag (or pastry bag fitted with a 1/2-inch tip).
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7
Seal the bag, pressing out as much air as possible.
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8
If you are using a bag, then cut a 1/2-inch hole in one corner of the bag.
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9
Pipe the meringue into 2-inch circles, about 1 inch apart, on the prepared baking sheets.
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10
Make about 30 macaroons.
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11
Bake on the upper and lower racks for 50 minutes.
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12
Turn off the heat and let the meringues stand in the oven with the door closed until completely dry, about 1 1/2 hours.
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13
Melt semisweet and white chocolate separately and drizzle or pipe onto the cooled meringues.
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14
Let stand until it sets.
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15
Store in an air-tight container or freeze for up to 3 months.
