Preheat oven to 350 degrees F (175 degrees C).
Spray a baking sheet with cooking spray.
Combine coconut and flour in a large bowl.
Puree cashews, water, sugar, salt, and almond extract together in a blender.
Stir cashew mixture into coconut mixture until well blended.
Form coconut mixture into 1-inch balls and flatten; arrange on the prepared baking sheet.
Bake cookies in the preheated oven until edges are golden, 12 to 15 minutes.
