In a heat proof bowl combine all of the above ingredients…egg whites, water, sugar, and cream of tartar.
Use a hand mixer, beat the ingredients until foamy (1-2 minutes).
Sit the bowl in a smaller pot without the bowl actually touching the simmering water.
Continue to mix the frosting for 12 minutes.
Beat until stiff peaks form.
If you are using a candy thermometer the frosting should read 160 degrees.
Remove bowl from the simmering water and continue to mix for an additional 2 minutes.
The frosting should now appear to be thick and creamy….similar to a jar of Fluff.
Divide the frosting in the bowl into 2 separate bowls.
Add 1 bowl of frosting into a pastry bag with a #12 frosting tip.
Using the pastry bag and tip frost your Top Hat Bites.
Put the Top Hat Bites in the freezer for a minimum of 15 minutes.