Reserve 20 almonds ; set aside ; chop remaining almonds.
In a med. bowl , stir chopped nuts , coconut and milk until well blended. Refrigerate mixture 25 minutes for easier handling. Let cookie dough stand at room temp. for 10 min. to soften.
Meanwhile , heat oven to 350°F. In large bowl , knead cookie dough and cocoa with hands until well blended. Cover with plastic wrap ; set aside.
For each cookie , press 1 rounded TBS. dough into 3" round. Place 1 TBS. coconut mixture on center of each round ; wrap dough around filling , press edges to seal ; shape into a ball ; Place balls 3" apart on ungreased cookie sheets. Press each ball with fingers into 2-1/2" round. Press 1 whole almond on each cookie.
Bake 9-12 minutes or until puffed and edges are set. Immediately remove from cookie sheet to cooling rack. Cool completely. about 30 minutes.
In small micowavable bowl , microwave choc. chips uncovered on high 10 to 20 sec. Stirring every 10 sec. ; until smooth. Place in resealable food-storage plastic bag ; cut small tip from corner of the bag. Drizzle choc. over cookies.
Before storing , let cookies stand at room temp. until choc. is set. Store in airtight container.