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Heat oven to 325°F.
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Spread nuts on baking sheet and toast in the oven until golden brown, 8 to 10 minutes.
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Cool and chop.
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With an electric mixer set at medium low speed, beat butter, sugar, salt and almond extract until creamy.
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On low speed, beat in flour until mixture just comes together.
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Stir in nuts.
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Chill until firm.
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Roll into approximately 1-inch balls.
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Put on ungreased baking sheets.
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Bake until golden brown on bottom, 15 to 18 minutes.
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Cool completely on wire racks.
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Chop chocolate, put in a small bowl and melt in a 250°F oven.
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Put coconut in a bowl.
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Drop cookies, one at a time, into chocolate.
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Coat and remove with a fork, letting excess drip off.
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Drop the cookies into coconut.
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Lightly press coconut onto the cookies.
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Set on a rack to dry.
