Pre-heat your oven to 325 °F (≈163 °C). Line a baking sheet with parchment paper.
In a medium bowl, combine the shredded coconut, almond meal and sea salt. Mix well so the flavours integrate.
In a separate clean bowl, whisk the egg whites and maple syrup until frothy and a few soft peaks begin to form—this gives lift to the mixture and a slightly chewy texture.
Stir in the almond extract and vanilla extract into the egg-white mixture. You’ll notice the room filling with fragrant aroma of almond and vanilla.
Gently fold the dry coconut-almond mix into the whipped egg-white-maple syrup mixture. Use a spatula and fold until fully combined but still airy—this keeps the macaroons tender inside and not overly dense.
Using a cookie scoop or two spoons, drop 12 equal mounds (about ¼ cup each) onto the prepared baking sheet. Press lightly so they hold shape but keep a rounded top.
Bake for 14–16 minutes or until the edges are golden brown and the tops show a light caramel hue. You should hear a quiet crackle from the coconut edges.
Remove from oven and allow the macaroons to rest on the baking sheet for 5 minutes to firm up. Then transfer to a cooling rack to fully cool (~10 minutes).
While they cool, melt the chopped dark chocolate and coconut oil together in a double boiler or microwave in short bursts, stirring until smooth. Drizzle or dip the bottoms of each macaroon in the chocolate, then set on parchment again until the chocolate firms (~5 minutes).
Serve at room temperature. The exterior should be crisp, the interior invitingly chewy, the chocolate finish deep and mellow.