Preheat oven to 325°F and line two baking sheets with parchment paper.
In a large bowl, mix together coconut, sweetened condensed milk, vanilla extract, and almond extract.
In a separate bowl, beat egg whites with salt until stiff peaks form.
Gently fold egg whites into coconut mixture until just combined.
Using a cookie scoop, drop rounded tablespoons of mixture onto prepared baking sheets, spacing them 2 inches apart.
Bake for 18-20 minutes until edges are golden brown. Let cool completely on baking sheets.
Melt chocolate chips in microwave in 30-second intervals, stirring between each, until smooth.
Dip the bottom of each cooled macaroon in chocolate and place on parchment paper. Top each with one almond and drizzle with remaining chocolate.
Refrigerate for 15 minutes to set chocolate before serving.
