Place parchment paper on 2 cookie sheets.

Preheat oven to 200.

Whip egg whites at high speed until stiff peaks form.

Gradually add in powdered sugar about 1/2 cup at a time while whipping on high (scrape down sides periodically).

Add in cream of tartar and whip briefly to blend.

Use a round tip and transfer 1/4 of mixture to piping bag.

Pipe about 1" circles to form the withe base of each hat.

Add in red food coloring and whip until desired color is reached and blended.

Use a star tip and transfer mixture to piping bag.

Pipe in a circular motion making smaller circles as you go upward (like soft serve ice cream).

Bake meringues for 2 hours.

Turn off oven and leave meringues in with door slightly open for 1 more hour.

cut each marshmallow into fourths.

Make a "glue" to attach the marshmallows to the tips of the hats by mixing 1/4 cup powdered sugar with several drops of water and mixing well.

Gently dab this on with a toothpick and press marshmallow in place.