Preheat oven to 325 degrees. Line 2 baking sheets with parchment paper or silicone baking mats.

In the bowl of an electric mixer, combine the egg whites and salt and beat on high speed until soft peaks start to form. With the mixer running, add the sugar, a little at a time, and continue beating until the mixture is very thick, 2 to 3 minutes. Beat in the vanilla and almond extracts. Using a large spatula, stir in the almond flour, making sure everything is well combined. The mixture will be very thick.

Using a tablespoon or a 1 tablespoon ice cream scoop, drop mounds of the cookies on the prepared baking sheets, spacing them 2 inches apart. Place the whole blanched almonds on half of the cookies. Bake all the cookies for 15 to 17 minutes or until set and lightly browned. Let cool on the pan for 5 minutes then remove to a wire rack to finish cooling.

Combine the chocolate chips, cream, and Tamari in a small saucepan and heat over low heat, stirring, until chocolate chips have melted and the mixture is smooth.

Spread the chocolate mixture on the flat side of the cookies without the almonds. Top with the cookies with the almonds, almond side up, and gently press together.