Begin by preheating your oven to 325°F (160°C). Once heated, line a baking sheet with parchment paper to prevent sticking.
In a large mixing bowl, combine the sweetened shredded coconut, sweetened condensed milk, vanilla extract, and almond extract. Stir well until evenly mixed. Add the all-purpose flour and salt, mixing thoroughly until you have a sticky, cohesive mixture.
Using your hands or a small cookie scoop, scoop out portions of the mixture and shape them into small mounds, measuring roughly 1.5 inches in diameter. Place the mounds on the prepared baking sheet, ensuring they are spaced about 2 inches apart for even baking.
Bake the macaroons in the preheated oven for 15-18 minutes. Keep an eye on the macaroons; they are done when the edges turn a lovely golden brown without burning.
Once baked, remove the baking sheet from the oven and allow the macaroons to cool completely on the parchment paper. This will help them firm up a bit.
While the macaroons are cooling, melt the semi-sweet chocolate chips and coconut oil together. You can do this by microwaving the mixture in a microwave-safe bowl, heating in 30-second intervals, stirring between each interval, until the chocolate is smooth.
Once the macaroons are fully cooled, take a fork or a piping bag and drizzle the melted chocolate over the top of each macaroon.
Allow the chocolate drizzle to set at room temperature. If you're in a hurry, you can place the macaroons in the refrigerator for approximately 15 minutes to accelerate the setting process.
Notes
For an elegant display, arrange the macaroons on a rustic wooden platter or a decorative cake stand.