Preheat oven to 400°.F Coat a sheet pan with cooking spray or shortening, or line it with parchment paper.
Sift together flour, cocoa, baking soda, and salt into a small bowl; set aside.
2 ½ cups all-purpose flour, ¼ cup cocoa, ½ teaspoon baking soda, ¼ teaspoon salt
In a large bowl, with an electric mixer, cream butter and brown sugar until fluffy. Beat in egg and vanilla. Add flour mixture and beat until combined. Beat in milk.
1 cup butter, ¾ cup brown sugar, 1 egg, 1 teaspoon vanilla, 2 tablespoons milk
Drop dough by rounded teaspoonfuls onto the prepared sheet pan. Use the back of a small, round measuring spoon to gently press an indentation into the center of each cookie. Bake for 8–10 minutes, until set. Immediately after baking press the indentations again. Transfer to a wire rack to cool completely.
In a small bowl mix coconut and milk. Top each cookie with a spoonful of the coconut mixture. Top with an almond.
2 ¼ cups sweetened coconut, ¾ cup sweetened condensed milk, 45 almonds
Microwave the chocolate chips in a small microwave-safe bowl for 30 seconds, then stir. Continue microwaving in 15-second intervals, stirring after each, until completely melted. Transfer the melted chocolate to a zip-top bag, snip off a tiny corner, and drizzle over the cookies.
½ cup semisweet chocolate chips