For the macaroons: Preheat the oven to 350 degrees F. Line a baking sheet with parchment paper.
Use a fork to stir together the coconut, condensed milk, almond extract, vanilla and salt in a large bowl. Set aside.
Whisk together the egg white and cream of tartar in a medium bowl with an electric mixer on low until foamy and the cream of tartar has dissolved. Turn the speed up to medium-high and beat until soft peaks form. Beat in the sugar. Fold half of the whipped egg into the coconut mixture, then fold in the remaining whipped egg.
Scoop mounds of the coconut batter onto the prepared baking sheet, spaced 2 inches apart. Bake until the bottoms of the cookies and tips of the coconut shreds are light brown, about 17 minutes. Cool the cookies on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.
For the chocolate coating: Put the chocolate and oil in the top of a double-boiler and place over a saucepan of barely simmering water. Heat, stirring, until melted and smooth. Remove from the heat and let firm up for about 10 minutes before dipping. Dip the bottom of each macaroon in the chocolate and let cool to firm up.
This recipe was created by a contestant during a cooking competition. It has not been tested for home use.
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