Preheat oven to 325-degrees Fahrenheit (165 degrees C).
Mix the coconut, sweetened condensed milk, and almond extract in a large bowl until combined. Set aside.
In another large bowl, use the hand mixer to whip the egg whites on high until stiff peaks form.
Add the whipped egg whites into the coconut mixture and use a rubber spatula to gently fold the egg whites into the coconut mixture until thoroughly combined.
Use two tablespoons or a small melon scoop to drop the macaroon dough onto parchment-lined baking sheets, spacing about 1" apart.
Bake the macaroons in a preheated oven for approximately 25 minutes or until the cookies are lightly golden brown.
Remove the baking sheets to a cooling rack and cool completely.
Meanwhile, melt the chocolate chips on medium-low power in a microwave until melted. *NOTE - it is best to do this in 30 seconds intervals (on low power), stirring after each interval, until the chocolate is creamy. Trying to heat the chocolate too fast will harden and seize the chocolate instead of turning it into a creamy consistency.
Stir the espresso powder to the melted chocolate.
Once the cookies are cooled, dollop 1 teaspoon of melted chocolate on top of each cookie and sprinkle liberally with the chopped almonds.
Notes
Don't be impatient when it comes to melting chocolate in the microwave. Low and slow is always best!The espresso powder in the recipe is optional, but it will give the chocolate a richer, deeper level of flavor.Store cookies in an airtight container in the refrigerator for up to 7 days.Cookies may be frozen. Store in an airtight freezer container or freezer bag for up to 3 months.