Turn oven to 350 degrees F. Take out a sheet pan and put a silicone baking mat in it (use parchment paper if you don’t have a mat).
Separate egg whites into a large bowl, discarding shells and yolks (unless you have use for the yolks).
Use a measuring cup to measure out the white sugar into a small bowl or cup, then set aside.
Start whipping the egg whites with a hand mixer. Once the egg whites start to froth up, gently pour in the sugar a little bit at a time while continuing to whip the whites with the mixer. Do so until all the sugar is poured in.
Put the mixer down, then measure out the almond and vanilla extracts, and the kosher salt. Pour into the egg white mixture and continue to mix until the egg whites start to stiffen and becomes opaque (when the whisk starts leaving tracks in the egg whites).
Measure out the coconut with a measuring cup and pour it into the egg whites. Use a spatula to gently mix together the egg white mixture and coconut flakes until fully combined.
Start to shape the cookies. Place the heart shaped cookie cutter in a corner of the sheet pan (not touching any sides of the pan) and scoop 2.5 to 3 tablespoons of batter into the cookie cutter. Use a spoon to gently push the batter to all sides of the cookie cutter, making sure there are no holes to fill. Don’t press down too hard as you don’t want the cookie to be too dense.
Repeat the process until all the batter is gone (which should be about a dozen cookies).
Place the sheet pan in the oven and set the timer for 20 minutes. If your oven heats unevenly (hotter in the back than the front), set a timer for 13 minutes, then turn the sheet pan around and set the timer for another 7 minutes. Check that the bottom edges are getting brown, as well as some browning on the tops. If not, bake another 3-5 minutes.
Once the cookies are done, take them out of the oven and let them cool completely on the sheet pan.
While the cookies are cooling, take out a cookie sheet and cut a piece of parchment paper to fit on the cookie sheet. Set aside.
After the cookies and sheet pan are completely cooled, use a flat metal spatula and slowly wiggle it underneath each cookie to remove it from the silicone mat. The cookies will be very sticky, so be careful not to go too fast and lose the bottom of your cookie.
Once the cookies are removed from the pan, place 1 cup of semisweet chocolate chips in a microwave safe, flat bottomed bowl. Heat in the microwave in 30 second increments until fully melted (between 1.5 and 2 minutes), stirring with a spoon in between heating.
Take each cookie and gently dunk the bottom into the chocolate. Use a spoon to help you get the macaroon out of the chocolate if necessary. If the bottom is not completely covered, use the spoon to spread the chocolate around or spoon a bit of extra chocolate on.
Place the dipped macaroon on the parchment lined cookie sheet and repeat the process until all cookies are dipped.
Heat the remaining 1/2 cup of chocolate in the same bowl in the microwave until completely melted. Use a spoon to drizzle chocolate over each macaroon heart.
Place the cookie sheet with the macaroons in the fridge or freezer for 10-15 minutes, until the chocolate hardens. Can be stored in an air-tight container in the refrigerator for several days or the freezer for up to 2 weeks.