Whisk together the condensed milk, egg whites, vanilla extract, almond extract, and salt until thoroughly mixed and a little frothy.
Fold in the coconut.
Scoop 2-tablespoon portions of the batter and place on parchment-lined baking sheets. Use a spoon to help shape into a dome.
Place the pans in the refrigerator, and chill for 30 minutes.
Preheat the oven to 350°F (175°C).
Bake one pan at a time for 16 to 18 minutes, or until the macaroons appear set and the coconut is lightly toasted.
Place the pans on wire racks, and allow to cool completely.
Place the chocolate in a microwave-safe bowl. Melt at half power in 30-second increments until the chocolate melts when stirred. Alternatively, melt the chocolate in a double boiler.
Dip the bottoms of the cooled macaroons into the melted chocolate. Place them back on the parchment paper or on a fresh sheet of parchment. If you like, you can additionally or instead drizzle chocolate over the top of the macaroons. Allow to set.
Video
Notes
Store in an airtight container at room temperature up to a week, in the refrigerator up to 2 weeks, or in the freezer up to 3 months.