Chocolate Ganache Meringues

1/4 cup whipping cream
3 ounces good quality bittersweet chocolate, cut up
2 tablespoons butter, cut in small pieces
2 egg whites
1/3 cup sugar
1/3 cup powdered sugar
1/4 cup powdered sugar
2 tablespoons unsweetened cocoa

For the ganache: 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.

For the meringues: Heat oven to 200�F. Line cookie sheet with parchment paper. (To ensure the meringues are the same size, trace 1 1/2-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 sugar. In small bowl, combine 1/4 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 1/2-inch) rounds on parchment-lined cookie sheets. Bake at 200�F for 1 to 1-1/4 hours or until crisp. Cool 5 minutes or until completely cooled.

To assemble: 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.