Preheat the oven to 325°F (163°C). Cover a large baking sheet with parchment paper to keep the macaroons from sticking.
Scoop the firm white cream from a can of full-fat coconut milk. When the cream is too solid to measure easily, warm it in the microwave for 10–20 seconds, just until softened.
Measure ¾ cup of coconut milk, relying primarily on the thick cream. Add up to ¼ cup of the thinner coconut liquid from the can, if necessary, to reach the required amount.
Place the measured coconut milk in a large mixing bowl. Add the sweetened shredded coconut, almond flour, vanilla extract, optional almond extract, and salt.
Stir the ingredients thoroughly with a sturdy spoon until the coconut mixture is evenly combined.
Pour the liquid from a can of chickpeas into a medium bowl. Add the cream of tartar and beat with a hand mixer for approximately 3–6 minutes, or until the aquafaba forms stiff peaks.
Measure 4 heaping tablespoons of the whipped aquafaba. Gently fold it into the prepared coconut mixture until just incorporated, taking care not to overmix.
Using a small cookie scoop or tablespoon, portion out heaping spoonfuls of the mixture and shape them into compact mounds.
Arrange the shaped macaroons on the lined baking sheet, leaving approximately 1 inch of space between each one.
Bake on the center oven rack for 23–25 minutes, or until the tops and outer edges are golden brown and lightly toasted.
Allow the macaroons to rest on the baking sheet for 10 minutes. Carefully transfer them to a wire rack and leave them to cool completely.
After the macaroons have cooled, place the non-dairy chocolate chips in a small microwave-safe bowl. Heat them in 30-second intervals, stirring after each interval, until the chocolate is fully melted and smooth.
Dip the base of each macaroon into the melted chocolate. Handle the macaroons carefully, using a fork when helpful, because they may be delicate.
Return the chocolate-dipped macaroons to the parchment-lined baking sheet. Refrigerate them for about 10 minutes, or until the chocolate coating has set.