Heat oven to 400 degrees. In a small saucepan over low heat, melt butter; set aside.
In the bowl of an electric mixer, combine the egg whites and sugar, and beat on medium speed until frothy, about 30 seconds. Add the flour, cocoa, and salt, and beat until combined. Add the melted butter, cream, almond extract, and vanilla extract, and beat until combined, about 30 seconds.
Drop a heaping teaspoon of batter onto a Silpat baking mat fitted in a baking pan, or use a nonstick baking sheet. Repeat with the remaining batter, spacing dollops at least 5 inches apart. Using the back of a tablespoon, spread each one into a 4-inch circle. Place baking pan in oven, and bake the favors until the edges darken slightly, about 5 minutes.
Transfer the baking pan to a heat-resistant surface. Working quickly, slide an offset spatula under a cookie, and flip it over. Roll the cookie into a loose tube, and insert a paper fortune into the middle so that both the edges extend from the cookie. Using your index finger, make an indentation in the center of the tube, then pinch each end together with your other hand. Repeat the rolling-and-folding process with remaining cookies.
Cookies can be stored in an airtight container up to 1 week.
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