In a large bowl, cream together shortening and butter. Gradually add sugar and almond extract. Mix on high speed for 10 minutes.
In a small bowl, dissolve the baker's ammonia with the boiling water, adding the water a little at a time. Add this to the butter mixture.
Stir in the flour and coconut . Mix well.
Drop cookies from a teaspoon onto a well greased cookie sheet. Bake cookies in preheated oven for 9 to 11 minutes. Cookies should be set but not brown. Let cookies cool on the cookie sheet for a few minutes before removing.