1In top of double boiler, mix egg whites, sugar and salt. Cook over simmering water, stirring constantly, just until thoroughly heated and sugar is dissolved, about 6 minutes. Remove from heat; stir in almond extract. Stir in coconut and flour. Cover; refrigerate 1 hour or until firm.
2Heat oven to 325°F. Line large cookie sheet with cooking parchment paper. Onto cookie sheet, drop dough by 2 heaping tablespoonfuls 2 inches apart.
3Bake 25 minutes or until golden brown around edges and on top. Cool 5 minutes; remove to cooling rack. Cool completely.
4In small microwavable bowl, microwave chocolate chips uncovered on High about 1 minute, stirring once, until softened and chips can be stirred smooth. Cool to room temperature. Dip bottoms of macaroons in melted chocolate. Place on waxed paper; let stand until set.