1. Preheat oven to 325°F (163°C) and line a baking sheet with parchment paper.

2. In a large bowl, mix shredded coconut, sweetened condensed milk, and vanilla extract until well combined.

3. In a separate bowl, beat egg whites and salt until soft peaks form.

4. Gently fold whipped egg whites into the coconut mixture until evenly incorporated.

5. Use a cookie scoop or tablespoon to form mounds of mixture on the prepared sheet, spacing them 1 inch apart.

6. Bake for 20–25 minutes until edges are light golden brown and centers are set.

7. Let macaroons cool on the baking sheet for 5 minutes, then transfer to a cooling rack.

8. Melt dark chocolate in a microwave-safe bowl or double boiler until smooth.

9. Dip bottoms or drizzle tops of cooled macaroons with melted chocolate and let set at room temperature or refrigerate until firm.

10. Store in an airtight container at room temperature for up to 7 days.