1. Preheat oven to 325. Line cookie sheets with parchment paper; set aside. In a medium bowl, stir together coconut, flour, and salt. Stir in egg whites and almond extract. Drop coconut mixture by teaspoons 1 inch apart on prepared cookie sheets, making 3/4 to 1 inch mounds. Lightly flour your thumb and press into the center of each mound to make an indentation.
2. Bake in preheated oven about 20 minutes or until edges are golden. If necessary, use the rounded side of a teaspoon to press indentations again. Cool cookies completely on cookie sheets. Carefully remove cookies from cookie sheets.
3. In a heavy small saucepan, heat and stir chocolate over low heat until melted. Carefully dip the bottom of each cooled cookie into the melted candy coating, letting excess drip off. Place cookies, chocolate side up, on parchment paper; let stand 30 minutes or until chocolate sets. To fill cookies, just before serving, spoon about 1/4 teaspoon of the jam into the indentation of each cookie. Makes about 40 (I only got about 24 out of each batch).