Preheat oven to 325 degrees. In a mixing bowl, using a large spoon, stir together sweetened condensed milk, vanilla extract, almond extract and salt until well blended. Add coconut and stir until mixture is evenly moistened.
In a separate mixing bowl, using and electric hand mixer (or in a stand mixer using the whisk attachment), whip egg whites with cream of tartar on moderately high speed until soft peaks form. While mixing, slowly add in sugar and continue to whip until medium stiff peaks form.
Fold half of the egg white mixture into the coconut mixture, then add remaining half of egg white mixture and fold until evenly combined.
Drop mixture into rounds, about 2 Tbsp each, onto Silpat or parchment paper lined baking sheets, spacing cookies about 1 1/4 inches apart (they don't spread much).
Bake in preheated oven, about 25 minutes, rotating pans to opposite rack once halfway through baking.*
Cool on baking sheet 5 minutes then transfer to a wire rack to cool completely.
For the chocolate drizzle: Add chocolate chips and coconut oil to a microwave safe bowl. Heat mixture in microwave on 50% power in 30 second intervals, stirring between each interval, until melted and smooth.
Transfer to a ziploc bag, seal bag and cut a tip of corner, then drizzle over cooled macaroons. Allow chocolate to set at room temperature.
Notes
*If you happen to be making a half batch, and won't be rotating pans, tent cookies with foil once the tops are golden and continue to cook for time listed)