How to Make the Cookies

1. Preheat the oven to 325℉ and line two baking sheets with parchment paper.
2. Combine the coconut flakes, condensed milk, and vanilla extract in a mixing bowl. 
3. In a separate mixing bowl, beat the egg whites and salt with an electric mixer until the mixture holds stiff peaks. This should take about two minutes at medium speed.
4. Gently fold in half of the egg white mixture into the coconut flakes mixture. Once combined, fold in the rest of the egg whites.
5. Use a small cookie scoop to drop the cookie mix on the prepared baking sheets. Space the mounds about one to two inches apart. 
6. Bake one tray of cookies at a time for 20 to 25 minutes. The cookies are done with the edges and tips of the coconut flakes are golden brown.
7. Cool the macaroons on the baking sheet for five minutes and then transfer them to a wire rack to cool completely.

How to Dip Macaroons in Chocolate

1. Place the chocolate chips (or chunks) in a microwave-safe bowl. Warm them for one minute and then stir. Warm them for 30 seconds and stir again. If the chocolate is not completely melted, continue warming it in 15 minutes increments, stirring between each until smooth.
2. Dip the bottom of each macaroon in the melted chocolate. Use a spoon or small spatula to smooth the chocolate across the bottom of the cookie.
3. Place the chocolate-dipped cookies on parchment paper or wax paper. Let them sit out at room temperature until the chocolate sets.