Preheat and prepare: Preheat oven to 325°F. Line a baking sheet with parchment paper.
Melt butter and chocolate chips: In a medium bowl, melt 1/2 cup butter in the microwave for 30 seconds. Add 1 1/2 cup chocolate chips and mix until they are melted and smooth. If they need some more time in the microwave, add bowl back for another 15 seconds or so. Set aside.
Add wet ingredients: In a large mixing bowl, mix the 1 1/4 cups brown sugar, 3 eggs, 1 teaspoon vanilla and 1/2 teaspoon almond extract with an electric mixer. Add chocolate butter and mix until well combined.
Add dry ingredients: Add 1/4 cup cocoa powder, 1 1/2 cups flour, 1 1/2 teaspoon baking powder, and 1/4 teaspoon salt. Mix until incorporated, scraping down the sides, if necessary.
Chill dough: Put dough in the refrigerator for 1/2 hour.
Make coconut filling: Meanwhile, mix the 2 cups coconut and 1/2 cup sweetened condensed milk in a small bowl and also place in the refrigerator.
Bake cookie dough: When dough is chilled, scoop with a medium cookie scoop onto prepared pan and bake for 12 minutes.
Make frosting: While cookies are baking, melt 1/2 cup butter in a medium mixing bowl the microwave for 30-45 seconds. Add 2 Tablespoons cocoa powder, 3 Tablespoons milk, 1/2 teaspoon vanilla and 2 1/2 cups powdered sugar. Mix well. If frosting seems too thick to drizzle, put back in microwave for another 15 seconds.
Assembly cookies: Using the back of a spoon, make a well in the warm cookie. Put 1 Tablespoon of the coconut mixture in the well, and add an almond on top. Drizzle with hot frosting.