Preheat the oven to 325 degrees F.
Spread almonds on a baking sheet and toast for 5 to 6 minutes until lightly browned, then sprinkle with 1/4 teaspoon salt and cool on a wire rack.
In a large bowl, combine toasted almonds, coconut, sugar, flour, and remaining salt; mix to distribute the flour evenly.
In a separate bowl, whisk together egg whites and almond extract until well combined.
Pour egg white mixture over the coconut mixture and stir gently until fully incorporated.
Line a baking sheet with silicone mat or parchment paper and mound rounded tablespoonfuls of the mixture onto the sheet.
Bake for 20 minutes or until edges are golden brown, then cool cookies for 1 minute before transferring to a wire rack.
Melt chocolate chips over low heat, cool slightly, and drizzle finely over cooled macaroons using a baggie with a cut corner; add sprinkles if desired.
Makes about 72 cookies.