Step 1: Prepare Your Pan
Line an 8×8-inch baking pan with parchment paper, leaving overhang on the sides for easy removal later. This is crucial for getting clean-cut bars without them sticking to the pan.

Step 2: Make the Coconut Filling
In a medium bowl, combine the shredded coconut and sweetened condensed milk. Mix thoroughly until all the coconut is evenly coated and the mixture holds together when pressed. If using, add the 2 tablespoons of melted coconut oil and stir until well combined. The mixture should be sticky and moldable.

Step 3: Create the Bottom Chocolate Layer
Melt ½ cup of the chocolate chips with ½ tablespoon coconut oil in the microwave in 30-second intervals, stirring between each interval until smooth and fully melted. Pour this into your prepared pan and spread it into an even layer using a spatula. Place in the refrigerator for 10-15 minutes until firm.

Step 4: Add the Coconut Layer
Remove the pan from the refrigerator. Press the coconut mixture evenly over the chocolate layer, creating a smooth, compact surface. Press down firmly with your hands or the back of a spatula to ensure the layer is solid and even. Return to the refrigerator for 30 minutes to firm up.

Step 5: Cut Into Bars
Using the parchment paper overhang, lift the coconut slab out of the pan and place it on a cutting board. Using a sharp knife (wiped clean between cuts), slice into 16-20 bars depending on your preferred size. Rectangular bars about 1 inch wide and 3 inches long work perfectly.

Step 6: Add Almonds
Gently press one whole almond into the top center of each bar, pushing it slightly into the coconut layer so it stays secure but still sits on top visibly.

Step 7: Melt the Coating Chocolate
In a microwave-safe bowl, combine the remaining 2 cups of chocolate chips and 1½ tablespoons coconut oil. Microwave in 30-second intervals, stirring thoroughly between each interval, until the chocolate is completely smooth and melted. Let it cool for 2-3 minutes—you want it warm but not hot, or it will be too thin.

Step 8: Coat the Bars
Working with one bar at a time, use a fork or dipping tool to dip each coconut bar into the melted chocolate, turning to coat all sides completely. Let excess chocolate drip off, then place the coated bar on a parchment-lined baking sheet. The almond should remain visible on top. Repeat with all bars.

Step 9: Set the Chocolate
Once all bars are coated, place the baking sheet in the refrigerator for at least 1 hour, or until the chocolate is completely set and firm to the touch.

Step 10: Serve and Enjoy
Remove from the refrigerator about 5-10 minutes before serving for the best texture. Store any leftovers in an airtight container in the refrigerator.