In a large bowl, mix together the sweetened shredded coconut, sweetened condensed milk, coconut extract, and fine sea salt until a sticky dough forms. This should take about 2-3 minutes of mixing.

Scoop about 1 tablespoon of the coconut mixture, flatten it in your palm, and place a roasted almond in the center. Roll it into a smooth ball and place each truffle on a parchment-lined baking sheet.

Refrigerate the truffles for at least 30 minutes, allowing them to firm up.

In a microwave-safe bowl, combine the semi-sweet chocolate chips and melted coconut oil. Heat in 30-second intervals, stirring after each interval until the mixture is glossy and fully melted—this should take around 1-2 minutes.

Using a fork, dip each truffle into the melted chocolate, ensuring it’s coated evenly. Allow any excess chocolate to drip off before returning them to the parchment-lined sheet to set.

Place the truffles back in the refrigerator for another 30 minutes to fully firm up the chocolate shell.