Preheat the oven to 325°F and line a couple of baking sheets with parchment paper.

Stir the cornstarch and water together in a small bowl or cup. Set it aside.

Place the coconut cream and sugar into a small saucepan and set it over medium heat.

Whisk the ingredients together while heating, until both are fully melted and the mixture just comes to a simmer.

Stir the cornstarch mixture into the coconut cream mixture. Bring everything back to a simmer while whisking. The mixture should thicken up within 30 to 60 seconds. Once it does, remove it from heat.

Stir the vanilla extract, almond extract, and salt into the coconut cream mixture, then set it aside.

Stir the coconut, flour, and baking powder together in a large mixing bowl, then add the coconut cream mixture from the saucepan. Stir until everything is well-mixed.

Fill a glass with cool water.

Use a 1 ½ inch (approximately 1 tablespoon) cookie scoop to shape the coconut mixture into balls. Do this by densely packing a bit of the mixture together in your hands, then packing it into the scoop and dispensing it onto the baking sheet, leaving 2 inches between cookies. Rinse the cookie scoop by dipping it in the water glass between scoops.

Bake the macaroons for about 20 minutes, until they have lots of golden-brown spots.

Remove the baking sheets from the oven and transfer them to cooling racks. Let the macaroons cool completely.

While the cookies cool, melt the chocolate chips by placing them in a bowl and microwaving in 30 second increments, stirring well between each increment*.

When the cookies have cooled, carefully remove them from the baking sheets with a spatula. Dip the bottom of each cookie in the chocolate, then place it on parchment paper. Drizzle the tops with a bit more chocolate.

Allow the chocolate to set at room temperature, or speed things up by placing the macaroons in the fridge.

Serve.