Preheat oven to 350°F.

In bowl beat egg whites with salt, using a hand mixer on medium high speed; gradually add sugar and vanilla and beat until stiff peaks form. Gently fold in walnuts and chocolate.

Fill pastry bag fitted with a 1-inch round tip with dough and for each cookie pipe about 1 tbsp of dough onto non-stick or parchment lined cookie sheet about 2 inches apart.

Bake on middle rack for about 15 minutes, until cookies are puffed and tops appear dry. Let cool one minute in pan and transfer to rack to cool completely. Meanwhile, add chocolate and cream in bowl and melt in microwave on high for 1 minute. Stir until completely smooth. Pour melted chocolate into a plastic freezer bag and cut a small hole from the bottom tip of the bag to create a makeshift piping bag.

Drizzle chocolate over macaroons and sprinkle with walnuts.