Pour coconut into a large mixing bowl. Break up any clumps with your fingertips.
Evenly sprinkle flour, sugar and salt over coconut then toss to coat.
Pour in egg whites, then drizzle the extract over the egg whites and toss well with a silicone spatula to coat mixture evenly.
Cover bowl and chill 30 minutes in the refrigerator.
About 15 minutes through chilling align the oven racks near center in upper and lower third of the oven and preheat oven to 325 degrees. Line two 18 by 13-inch baking sheets with parchment paper.
Scoop mixture out using a medium cookie scoop (about 1.5 Tbsp). If you plan on dipping in chocolate then fold any loose pieces of coconut hanging over the edges back into the cookie scoop for a clean edge.
Drop on prepared baking sheets spacing evenly apart (they don't spread but it helps with even browning).
Bake in preheated oven 15 minutes. Rotate pans to opposite racks and continue to bake until bottoms are golden brown about 10 minutes longer.
Transfer cookies to a wire rack to cool completely.
For chocolate dip place chocolate in a small microwave safe bowl. Heat on 50% in 30 second intervals, and stir well between intervals, until melted and smooth.
Dip bottoms of cooled macaroons in chocolate then transfer to parchment paper lined baking sheet. Let chocolate set then store in an airtight container.
Notes
*1/2 tsp almond extract or 1 tsp vanilla extract may be substituted for the coconut extract if preferred.