Preheat oven to 325 degrees F. Line two large cookie sheets with parchment paper; set aside. In a medium bowl, combine coconut, sugar, flour and salt. Stir in egg whites and almond extract. Drop cookie dough by tablespoons onto prepared cookie sheets. Bake for 15-20 minutes or until edges are golden brown. Cool completely on wire rack.
Melt dipping chocolate according to package directions. Dip cooled macaroons halfway into chocolate and place onto cookie sheet lined with waxed paper. Cool completely or refrigerate for 10 to 15 minutes for chocolate to set.