Preheat oven to 350 degrees F (175 degrees C).
Line a baking sheet with parchment paper.
Blend coconut, sugar, flour, vanilla extract, almond extract, and salt in a food processor until combined, about 30 seconds.
Beat egg whites in a bowl until soft peaks form.
Fold coconut mixture into egg whites until just combined.
Wet your hands. Roll spoonfuls of coconut mixture between palms to golf ball-size cookies; arrange on the prepared baking sheet.
Bake cookies in the preheated oven until coconut is slightly golden and toasted, about 15 minutes. Transfer to a wire rack to cool, 30 minutes.
Line baking sheet with new piece of parchment paper.
Melt chocolate chips in the top of a double boiler over just-barely simmering water, stirring frequently and scraping down the sides with a rubber spatula to avoid scorching.
Dip half of each cookie in the chocolate and place on the prepared baking sheet. Place in refrigerator until chocolate is set, about 15 minutes.
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