Preheat your oven to 325°F (160°C) and line a baking sheet with parchment paper.
In a large mixing bowl, combine the sweetened flaked coconut, granulated sugar, orange zest, egg whites, almond extract, and salt. Stir well until all the ingredients are evenly combined.
Using your hands or a cookie scoop, form the mixture into small mounds, about 1 to 2 inches in size, and place them on the prepared baking sheet.
Bake in the preheated oven for 25-30 minutes, or until the macaroons are golden brown on the edges.
Once baked, remove the macaroons from the oven and let them cool on the baking sheet for about 10 minutes. Then transfer them to a wire rack to cool completely.
In a double boiler or microwave-safe bowl, combine the chopped bittersweet chocolate and coconut oil. Melt the chocolate gently, stirring until smooth and glossy.
Once the macaroons are completely cool, dip the bottoms into the melted chocolate, allowing any excess to drip off.
Sprinkle a pinch of sea salt on top of each chocolate-dipped macaroon and, if desired, add chopped or whole pistachios for an extra crunch and a pop of color.
Let the chocolate set at room temperature, or place the baking sheet in the refrigerator for a quicker setting time.
