For meringue, in a small mixer bowl beat egg whites, cream of tartar, and extract on medium speed till soft peaks form (tips curl). Gradually add sugar, beating on high speed till stiff peaks form (tips stand straight). Fold in grated semisweet chocolate. Spoon meringue into a decorating bag fitted with a star tip.
On a lightly greased cookie sheet pipe some of the meringue into 24 rounds, each about 1-1/4 inches in diameter. Lightly press a chocolate kiss into each meringue round. Pipe meringue around each kiss in concentric circles, starting at base and working toward top, till kiss is completely covered. Dust with cocoa powder.
Bake in a 325 degree oven for 20 to 25 minutes or till light brown on the edges. Immediately remove from cookie sheet; cool on a wire rack. Makes 24 kisses.
