Preheat the oven to 325°F (165°C) and line two baking sheets with parchment paper or silicone mats.

In a large bowl, combine almond flour, granulated sugar, and salt. Mix well.

In a separate bowl, whisk egg whites until frothy but not stiff. Add vanilla and almond extract if using.

Gently fold egg whites into the almond flour mixture until a sticky dough forms.

Scoop dough into 1-inch balls and place on prepared baking sheets about 2 inches apart.

Optional: Roll cookie balls lightly in granulated sugar for texture.

Bake 15–18 minutes until edges are lightly golden and tops slightly cracked. Avoid overbaking.

Cool cookies on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

Melt chocolate and coconut oil (or butter) in a heatproof bowl over simmering water or microwave, stirring until smooth.

Dip each cooled cookie halfway into melted chocolate and let excess drip off. Place on parchment paper.

Let chocolate set at room temperature or in the refrigerator for 15–20 minutes. Store in an airtight container.