Preheat your oven to 325°F (160°C) and line a baking sheet with parchment paper.
In a large bowl, mix together the shredded coconut, sweetened condensed milk, vanilla extract, and almond extract until thoroughly combined.
In a separate bowl, beat the egg whites and salt with an electric mixer on medium speed until stiff peaks form. This should take about 2-3 minutes.
Gently fold the beaten egg whites into the coconut mixture until no white streaks remain, being careful not to deflate the egg whites too much.
Using a tablespoon or a small ice cream scoop, scoop the mixture onto the prepared baking sheet, spacing them about 1 inch apart.
Bake in the preheated oven for 20-25 minutes, or until the macaroons are lightly golden on the edges.
Allow the macaroons to cool on the baking sheet for 10 minutes before transferring them to a wire rack to cool completely.
In a microwave-safe bowl, combine the semi-sweet chocolate chips and coconut oil. Microwave in 30-second intervals until melted, stirring in between until smooth.
Dip the bottom of each cooled macaroon into the melted chocolate, allowing any excess to drip off. Place the dipped macaroons back on the parchment paper.
Once all the macaroons are dipped, refrigerate for about 30 minutes to set the chocolate.
Notes
Make sure to let the macaroons cool before dipping them in chocolate.