Preheat the oven to 325 degrees (163°C) . Set two oven racks near the center of the oven. Line two baking sheets with parchment paper.
In a medium bowl, mix together the coconut, sweetened condensed milk, vanilla and almond extract. Set aside.
In the bowl of an electric mixer, beat the egg whites and salt until soft peaks form. Use a large rubber spatula to fold the egg whites into the coconut mixture. Make sure everything is really well combined with no streaks of egg white.
Using a cookie scoop or a spoon, drop spoonfuls of the coconut mixture onto the lined baking sheets, forming small mounds. You can shape them into small balls if desired.
Bake for 18-20 minutes, or until the macaroons turn golden brown on the edges, and the tops are lightly toasted.
Remove the macaroons from the oven, and let them cool on the baking sheet for a few minutes. Transfer them to a wire rack to cool completely.
If desired, you can melt the chocolate in a microwave-safe bowl or a double boiler, and either dip the bottoms of the cooled macaroons into the chocolate or drizzle the chocolate over the top. Allow the chocolate to set before serving.
Once the macaroons are completely cooled and any optional chocolate coating has set, you can store them in an airtight container at room temperature for up to 5 days.
Macaroons can also be frozen before dipping in chocolate.
Notes
* You can use unsweetened coconut it you like your cookies less sweet. If you like your macaroons more tightly packed, you can also pulse the coconut in a food processor before adding it to the milk.