Preheat oven to 375 degrees F. Place the egg whites and cream of tartar in a large bowl. Beat until stiff peaks form. Continue beating, adding the sugar substitute. Fold in the almond extract. Then fold in the grated coconut. Mixture will be stiff.
Drop by teaspoonfuls onto a nonstick cookie sheet. Bake 20 minutes.
Remove macaroons to a wire rack to cool. Cookies will be 1" in diameter.