Preheat oven to 325°F (163°C). Line large baking sheets with parchment paper or silicone baking mats. Set aside.

Pulse the coconut and almond flour together in a food processor or blender until the coconut is finely chopped and the two are combined, about 10-12 pulses. Add the almond butter and pulse until mixture is moistened and combined, about 10 more pulses. Set aside until the end of the next step.

In a large bowl using a handheld or stand mixer with a whisk attachment, beat the egg whites, sugar, and vanilla extract together on high speed until creamy and thickened and the sugar has mostly dissolved, at least 4-5 minutes. See photo above for a visual. (Should look like thinned out marshmallow creme.) Using a silicone spatula or your mixer on medium speed, fold/beat in the coconut almond mixture until combined and the coconut is evenly moistened. Dough is wet and sticky.

Using a medium cookie scoop or a spoon, scoop 1.5 Tablespoons of the mixture and arrange on prepared baking sheets at least 3 inches apart.

Bake until lightly golden brown around the edges, about 20 minutes. Cool for 10 minutes on the baking sheets, then transfer to a wire rack to cool completely.

Melt the chopped chocolate in a double boiler or use the microwave. For the microwave, place the chocolate in a medium heat-proof bowl or use a glass liquid measuring cup. Melt in 15 second increments, stirring after each increment until completely melted and smooth. Drizzle on cooled cookies. Sprinkle each with sea salt, if desired. Allow chocolate to set in the refrigerator or at room temperature.

Macaroons stay fresh covered at room temperature for up to 3 days or in the refrigerator for up to 1 week.