Preheat oven to 350°F. Place coconut in a large rimmed baking sheet. Place almonds in a medium rimmed baking sheet. Bake coconut for about 5 minutes and almonds about 8 minutes, stirring once or twice, until both are lightly toasted. Transfer both to separate plates and let cool.
Meanwhile, line an 8-inch square baking pan with parchment paper. Set aside.
Place almonds in a food processor and pulse until finely chopped. Transfer to a large bowl. Add apricots, oil, almond extract and salt to food processor and process until mixture forms a paste. Add to bowl with almonds. Add 1 cup coconut to almond mixture and use your hands to mix well.
Press mixture into prepared baking pan in an even layer. Cover and refrigerate until chilled, about 4 hours. Cut into 36 squares.
Place remaining coconut in a medium shallow bowl. Working with one square at a time, place in bowl and coat with coconut, pressing lightly to adhere. Store in an airtight container in the refrigerator, placing wax paper between layers of squares. Bring to room temperature before serving.
Per serving (2 squares): 127 calories, 2 g protein, 9 g total fat (5 g sat., 0 g trans), 12 g carbohydrate, 3 g fiber, 8 g sugar, 0 mg cholesterol, 20 mg sodium, 6 points