Step 1In the bowl of a stand mixer fitted with a paddle attachment, or in a medium bowl using a hand mixer, beat together the coconut oil, sugar, vanilla extract, almond extract and salt until well combined, 1 to 2 minutes.
Step 2By hand, stir in the almond meal and flour until thoroughly incorporated. Use your hands if needed to knead the ingredients, still in the bowl, together to form a uniform dough. Stir or knead in the cacao nibs.
Step 3Form the dough into a log approximately 2 inches in diameter, and roll in a sheet of plastic wrap (the dough will be crumbly, and the plastic wrap will keep each cookie in place as it is sliced). If the dough is too soft to slice, refrigerate the log to firm it up, 10 to 15 minutes.
Step 4Heat the oven to 350 degrees. Cut the log, still in the plastic wrap to support the dough, crosswise into slices one-fourth-inch thick. Remove any pieces of plastic wrap and space the slices 11/2 to 2 inches apart on parchment-lined baking sheets. Tip: Rotate the log one quarter-turn in between slices to keep the round shape of the cookies as they are sliced.
Step 5Bake the cookies until set and very lightly colored, 16 to 20 minutes, rotating the cookies halfway through for even baking.
Step 6Place the baking sheets on a rack and cool the cookies completely before removing.