Preheat oven to 200°.
To prepare meringues, cover a baking sheet with parchment paper; secure to baking sheet with masking tape.
Beat egg whites with a mixer at high speed until foamy. Add cream of tartar and salt; beat until soft peaks form. Gradually add sugar, 1 tablespoon at a time, beating until stiff peaks form (do not overbeat). Gently fold in almond extract and chopped chocolate. Drop batter by rounded tablespoonfuls onto prepared baking sheet. Bake at 200° for 2 hours or until dry. (Meringues are done when the surface is dry and meringues can be removed from paper without sticking to fingers.) Turn oven off; leave meringues in oven 1 hour or until cool and crisp. Remove from oven; carefully remove meringues from paper. Cool completely on wire rack.
To prepare glaze, place semisweet chocolate chips in a medium microwave-safe bowl. Microwave at MEDIUM (50% power) 30 seconds or until melted, stirring until smooth. Dip half of each meringue in chocolate. Place on wire rack to dry. Store in an airtight container.