Preheat oven to 350 degrees F. Line a baking sheet with parchment paper.
Whisk together the shredded coconut, almond flour, and salt in a large bowl. Set aside.
In a small saucepan, heat the water, vanilla, and sugar over low heat, stirring occasionally, until the sugar dissolves completely. Cook 30 seconds more. Remove from heat.
Pour the melted sugar over the coconut mixture. Stir with a rubber spatula, then use clean hands to massage until fully combined.
Whip the egg whites until very frothy but not peaked. Fold gently into the coconut mixture.
Cover and let rest 30 to 60 minutes.
Scoop 1 tablespoon packed mounds onto the prepared sheet, spacing 1 inch apart. Hand pack into tight balls.
Bake on the middle rack 18 to 22 minutes, rotating halfway, until golden brown. Start checking at 15 minutes.
Cool on the pan 5 minutes, then transfer to a wire rack.
Optional: Melt chocolate in a saucepan over low heat, stirring constantly. Dip bottoms and drizzle tops. Let set on parchment.