Preheat the oven to 100°C and line two baking trays with greaseproof paper.
Using a mixer whisk the egg whites until they start to make stiff peaks.
With the whisk still going start to add one tablespoon of sugar at a time until it's mixed in well. The mix will go shiny.
Remove the mix from the whisk and sieve in the icing sugar/cocoa powder. (If you want plain meringue use plain icing and no cocoa powder)
Using a metal spoon or spatula fold in the icing sugar.
Put heaped tablespoons of the mix on the baking trays and bake for 1 hour until the meringue has a crisp shell.
Place the meringues on a cooling wrack and leave to cool.