Preheat the oven to 350 degrees F. Line a baking sheet with parchment paper or a silicone baking mat. Lightly spray with nonstick cooking spray.
In a mixing bowl, stir to combine the coconut, sugar and salt. Make a well in the center of the bowl and lightly whisk in the egg whites and almond extract until well incorporated with the other ingredients.
For each macaroon, spoon up about 2 teaspoons of the coconut mixture and roll into a ball in the palm of your hand, wetting your fingers if necessary. Pinch the top to shape each ball into a pyramid; space the macaroons about 1 inch apart from one another on the prepared baking sheet.
Bake until the edges and tops are golden brown, 12 to 15 minutes. Cool slightly on the baking sheet, and then transfer to a wire rack to cool completely.
Dip the bottom of each macaroon in the chocolate and return to the parchment-lined baking sheet. Refrigerate until firm, 10 to 15 minutes.
Store the macaroons in an airtight container at room temperature for up to 3 days.