Fill a medium sized pot with about 2 inches of water, and heat over medium-high. Bring to a simmer.
Place a double boiler or heat-safe glass bowl over the pot of water and melt the coconut butter and palm shortening. Stir until smooth.
Add the coconut milk and give a quick stir.
Stir in the salt and cacao powder until smooth and remove from heat.
Add the almond extract and stir.
Dump in the flaked and shredded coconut and stir until well combined.
Using 2 tablespoons, scoop up spoonfuls of the cookie mixture and place them on a baking sheet in small mounds.
Transfer the baking sheet to the freezer for 15 minutes to set the cookies.
Store in the fridge until ready to serve.