Preheat your oven to 325°F (160°C) and line a baking sheet with parchment paper.
In a large mixing bowl, combine the shredded coconut, sweetened condensed milk, vanilla extract, salt, and almond extract (if using). Stir until well mixed.
In a separate bowl, beat the egg whites until they form stiff peaks. Gently fold the beaten egg whites into the coconut mixture until fully incorporated.
Using a small cookie scoop or your hands, form balls of the mixture (about 1.5 inches wide) and place them onto the prepared baking sheet, spacing them about 2 inches apart.
Bake in the preheated oven for 18-20 minutes, or until the macaroons are golden brown on top.
Remove from the oven and let cool on the baking sheet for about 10 minutes before transferring to a wire rack to cool completely.
While the macaroons cool, melt the chocolate chips and coconut oil together in a microwave-safe bowl. Microwave in 30-second intervals, stirring in between, until smooth.
Once the macaroons are fully cooled, dip the bottom half of each macaroon into the melted chocolate, letting any excess drip off. Place them back on the parchment paper to set.
If desired, drizzle any remaining chocolate over the macaroons for an extra decorative touch.
Allow the chocolate to cool and harden completely before serving.
Notes
Place the finished macaroons on a decorative plate and sprinkle with a bit of extra shredded coconut or mini chocolate chips for added flair.