Preheat oven to 325°F (160°C) and line a baking sheet with parchment paper.

1. In a large bowl, combine shredded coconut, sweetened condensed milk, vanilla extract, and almond extract if using.
2. In a separate bowl, beat egg whites with salt until stiff peaks form.
3. Gently fold the beaten egg whites into the coconut mixture until fully incorporated.
4. Use a cookie scoop or spoon to form mounds and place them on the prepared baking sheet.
5. Bake for 20–25 minutes, or until tops and edges are golden brown.
6. Let macaroons cool completely on the baking sheet.
7. While cooling, melt the chocolate chips in a microwave-safe bowl or double boiler, stirring until smooth.
8. Dip the bottoms of the cooled macaroons into the melted chocolate and place them on parchment paper.
9. Chill in the refrigerator for 15–20 minutes until the chocolate sets.