Preheat oven to 400 F (200 C). Separate eggs and, in a medium metal bowl, beat egg whites on high speed until soft peaks form. Gradually beat in sugar, 1 tbsp (15 mL) at a time, until stiff peaks form. In a separate bowl, whisk egg yolks with almond extract. In another bowl, whisk flour, cocoa powder, and cream of tartar together. Using a wooden spoon, gradually add flour mixture to egg yolk mixture. Fold in egg whites. Fill pastry pipe, or a plastic bag with a hole in the bottom corner, with dough. Pipe dough in the shape of 3 – inch (8-10 cm) fingers, onto a well greased cookie sheet, placing them 1 inch (2.5 cm) apart. Bake for 8 to 10 minutes or until darkened. Let cool and dip 3/4 of the cookie into melted chocolate of your choice.