Special equipment: 2 cookie sheets, well greased, or lined with parchment paper or lined with nonstick baking mats), or nonstick cookie sheets: 1 for baking and 1 for dipping
Heat the oven to 350 degrees F. Mix the sugar, egg whites and coconut together until well blended. Drop by rounded teaspoonfuls onto 1 cookie sheet. Using your hands, pinch each coconut mound to form it into a small bar. If using almonds, press them gently into the top of the bars. Bake until light golden brown, about 10 minutes. Let cool completely.
Melt the chocolate. Working 1 at a time, drop the coconut bars into the chocolate and fish them out with a fork, shaking lightly to allow some of the excess chocolate to drip off. Place on the second cookie sheet and let the chocolate set until firm. Store in an airtight container for up to 1 week.