In a mixing bowl let egg whites stand for 30 minutes at room temperature.

In a small saucepan heat butter or margarine over low heat just until melted. Set aside to cool.

Beat egg whites with an electric mixer on medium to high speed until soft peaks form (tips curl).

Gradually add sugar, beating until stiff peaks form (tips stand straight).

Fold in about half of the flour.

Gently stir in butter or margarine and almond extract.

Fold in the remaining flour until combined.

Drop tablespoons of batter at least 3 inches apart onto greased baking sheet (Be sure to grease between batches.). Spread batter into 3 inch circles. Spraying oil on the back of the spoon helps or using your finger sprayed with oil may work better for you. (Bake 3 cookies at a time.).

Bake in a preheated 375 degree oven for 5-6 minutes or until cookies are golden.

Immediately remove a cookie from the baking sheet. For pirouettes, place the cookie upside down on the counter and quickly roll it around a greased handle of a wooden spoon. Slice the cookie off the handle and cool on a wire rack. For tulip cups, place the warm cookie on an inverted muffin pan. Working quickly repeat with the remaining warm cookies. (If they harden before you can shape them, reheat them in the oven for about a minute.)

To dip the pirouettes, in a small, heavy saucepan heat chocolate and shortening over low heat just until melted, stirring occasionally. Remove from heat. Dip one end of each cookie into the chocolate mixture. Let excess drip off. Transfer to a waxed paper-lined baking sheet. Let stand until chocolate is set.