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Preheat oven to 325°F (163°C). Line large baking sheets with parchment paper or silicone baking mats. Set aside.
Pulse the coconut and almond flour together in a food processor or blender until the coconut is finely chopped and the two are combined, about 10-12 pulses. Add the almond butter and pulse until mixture is moistened and combined, about 10 more pulses. Set aside until the end of the next step.
In a large bowl using a handheld or stand mixer with a whisk attachment, beat the egg whites, sugar, and vanilla extract together on high speed until creamy and thickened and the sugar has mostly dissolved, at least 4-5 minutes. Using a silicone spatula or your mixer on medium speed, fold/beat in the coconut almond mixture until combined and the coconut is evenly moistened. Dough is wet and sticky.
Using a medium cookie scoop or a spoon, scoop 1.5 Tablespoons of the mixture and arrange on prepared baking sheets at least 3 inches apart.
Bake until lightly golden brown around the edges, about 20 minutes. Cool for 10 minutes on the baking sheets, then transfer to a wire rack to cool completely.
Melt the chopped chocolate in a double boiler or use the microwave. Drizzle on cooled cookies. Sprinkle each with sea salt, if desired. Allow chocolate to set in the refrigerator or at room temperature.