Preheat oven to 325°F. Line a baking sheet with parchment paper.
In a large bowl, combine the unsweetened shredded coconut and powdered erythritol. In a separate bowl, whisk the egg whites with the vanilla extract, almond extract, and sea salt until frothy and slightly foamy, about 30 seconds.
Pour the egg whites over the coconut mixture and stir thoroughly until every strand of coconut is coated and the mixture holds together when squeezed. Let it sit for 5 minutes so the coconut absorbs the moisture.
Using a cookie scoop or your hands, form tightly packed mounds about 2 tablespoons each and place them on the prepared baking sheet about 1 inch apart. Bake for 20 to 24 minutes, until the tops and edges are nicely golden brown. Let cool completely on the sheet.
Melt the sugar-free dark chocolate and coconut oil together in short microwave intervals until smooth. Dip the bottom of each cooled macaroon into the chocolate, then place back on the parchment. Drizzle any remaining chocolate across the tops with a fork.
Refrigerate for 10 minutes until the chocolate is set. Store in an airtight container at room temperature.
