Set the oven temperature to 325℉. Get two baking sheets ready by using parchment paper or a silicone liner. Avoid using foil as it may cause sticking.

Combine the coconut, sweetened condensed milk, and almond extract in a medium bowl. Leave it aside.

Using an electric mixer, beat the egg whites and salt in a separate bowl until they form stiff peaks.

Fold the egg whites into the coconut mixture using a spatula.

By scooping the mixture with a cookie scoop, place heaping tablespoons onto the prepared baking sheets, ensuring they are spaced approximately 1 inch apart.

Cook for a duration of 23 to 25 minutes until the upper surface and sides turn golden.

After a few minutes of cooling on the pans, move them to a wire rack to cool completely.

Microwave the chocolate in short 30-second intervals, stirring after each one until the chocolate becomes smooth and suitable for dipping. Take caution not to overheat it, as this may result in burnt chocolate.

Immerse each macaroon into the chocolate, ensuring the bottoms and a small portion of the sides are covered, before returning them to the parchment sheets to solidify.