Place egg whites in a large bowl; let stand at
room temperature for 30 minutes. Combine 1 cup
sugar, flour, cocoa and baking powder. Sift
together twice; set aside.
Add the almond extract, cream of tartar and
salt to egg whites; beat on medium speed until
soft peaks form. Gradually add the remaining
sugar, about 2 tablespoons at a time, beating
on high until stiff glossy peaks form.
Gradually fold in cocoa mixture, about 1/2 cup
at a time. Gently fold in coconut.
Fill paper-lined muffin cups two-thirds full.
Bake at 350° for 30-35 minutes or until golden
brown and top appears dry. Cool for 10 minutes
before removing from pans to wire racks.