Preheat your oven to 325°F (163°C) and line a baking sheet with parchment paper.
In a large mixing bowl, combine the shredded coconut, sweetened condensed milk, vanilla extract, and salt. Stir until the coconut is evenly coated.
In a separate bowl, whip the egg whites using an electric mixer until soft peaks form. If using almond extract, fold it in gently.
Carefully fold the whipped egg whites into the coconut mixture until fully combined, being cautious not to deflate the egg whites too much.
Using a small cookie scoop or your hands, form small mounds (about 1-1.5 inches in diameter) of the mixture and place them onto the prepared baking sheet, leaving space between each mound.
Bake the macaroons in the preheated oven for 20-25 minutes, or until the tops are golden brown.
While the macaroons are baking, melt the chocolate chips in a microwave-safe bowl in 30-second intervals, stirring in between until completely melted.
Once the macaroons are done, remove them from the oven and let them cool completely on the baking sheet.
Dip the bottoms or half of each macaroon in the melted chocolate and place them back on the parchment paper to set. If desired, you can drizzle some extra melted chocolate over the tops for an elegant touch.
Allow the chocolate to harden before serving.
Notes
Optional almond extract can be added for extra flavor.