Begin by placing the egg whites in a small mixing bowl and allowing them to rest at room temperature for 20 minutes. This step is essential for achieving optimal meringue texture.

While the egg whites are settling, preheat your oven to 250°F. Once the egg whites have reached room temperature, add the vanilla extract, cream of tartar, and salt. Whip the mixture at medium speed until it turns foamy. Gradually introduce the sugar, adding it one tablespoon at a time. After each addition, increase the mixer to high speed and beat thoroughly until the sugar dissolves completely. Continue whipping until the meringue reaches a stiff and glossy peak consistency, which should take approximately 7 minutes.

Prepare a pastry bag with a #32 star tip and carefully fill it with the meringue mixture. Pipe the meringue onto parchment-lined baking sheets, forming cookies with a diameter of about 1-1/4 inches. Leave a space of 2 inches between each cookie to allow for proper air circulation during baking.

Bake the cookies for 40 to 45 minutes, or until they feel firm when lightly touched. Once baked, turn off the oven but leave the meringues inside for an additional hour, keeping the oven door closed. This step ensures they fully dry and maintain their delicate texture.

Finally, remove the meringues from the oven and allow them to cool completely on the baking sheets. Once cooled, gently lift them off the parchment paper and transfer to airtight containers for storage at room temperature.