In a bowl combine the shredded coconut, condensed milk and vanilla extract. Stir together.
Line two sheet trays with parchment paper or silicone baking mats. Using a small ice cream or cookie scoop, scoop out the mixture and roll into even balls. Keep a small bowl of water on hand to dip your hands into. This helps prevent the mixture from sticking too much.
Once all of the balls are rolled out, place in the refrigerator for about 15 minutes to help firm them up.
Once the balls have chilled, place one toasted almond on top and push down. Roll back into a ball. Place back in the fridge to chill again. While the balls chill melt the chocolate.
In a double boiler combine the chopped chocolate and coconut oil. Melt and keep warm.
Remove the chilled balls from the fridge and dip them into the melted chocolate. You can use a fork to lift them out and shake off excess chocolate. Place back on the sheet tray. While they are still wet sprinkle with the sea salt. Let them firm up for about an hour, quicker if you pop them in the fridge. Enjoy cold, room temperature or even frozen.