Preheat oven to 350°F. Line two sheet pans with parchment paper. Set aside.
To make the macaroons: In a large bowl, use an electric mixer fitted with the whisk attachment to whip the egg whites and salt on high speed until medium-firm peaks form.
In a separate large mixing bowl, mix together coconut and flour until coconut is coated. Once combined add condensed milk, vanilla and almond extracts. Mix well by hand until fully combined.
Fold whipped egg whites into the coconut mixture until fully moistened. Drop the batter onto sheet pans using either a 1 3/4-inch diameter ice cream scoop, or 2 tablespoons making them about the size of a golf ball. (Shape them to make them uniform in size for even baking.)
Bake for 15-18 minutes or until golden brown. Cool on the pan for a few minutes them remove to a cooling rack to cool completely.
To make the chocolate: In a double boiler over simmering water, melt together chocolate chips and shortening for several minutes, stirring occasionally until completely smooth.
Dip cooled macaroons into the warm chocolate placing back onto a wax paper lined the sheet pan. Once all of the macaroons are dipped, drizzle the tops.
Let stand at room temperature until chocolate is completely dry and set.
Store in an airtight container at room temperature for up to 3 days.