Preheat oven to 350 degrees.
Create a template for the cookie size on paper. I designed a template to make the cookies .75-inch squares with a .25-inch wide spacing in between. Set aside.
Sift the flour twice and set aside.
In a mixing bowl, beat with a hand mixer the butter and sugar on medium speed until well combined, about 2 minutes.
Add flour and cocoa and mix to combine.
Gradually beat in egg whites and continue to beat for 4 minutes.
Transfer the batter into a piping bag with a basket weave tip #45 or petal tip #150.
Place your template on baking tray.
Cover the template with parchment paper.
Pipe the batter onto the parchment paper until the entire tray is filled. Avoid making the cookies thick. Keep them thin and even.
Carefully remove the template and place the pan in the oven to bake. Bake for 5 to 8 minutes.
In the meantime, repeat process to make more cookies until all the batter is gone.
Once the cookies are cooked, allow to cool for about 2 minutes in the pan then carefully remove the cookies together with the parchment paper and let them cool completely on the counter.