Prep Your Oven and Baking Sheets: Set your oven to 325°F (165°C). Arrange two racks in the upper and lower middle positions. Line two baking sheets with parchment paper—avoid using wax paper as it may stick or melt.
Mix the Coconut Base: In a medium-sized mixing bowl, combine the shredded coconut, sweetened condensed milk, and vanilla extract. Stir well until the coconut is evenly coated and the mixture is cohesive. Set aside while you prepare the egg whites.
Whip the Egg Whites to Peaks: In the bowl of a stand mixer (or using a hand mixer), add the egg whites and salt. Beat on high speed until stiff peaks form—this should take about 2–3 minutes. You’ll know they’re ready when the whites hold a peak that doesn’t collapse.
Fold in the Egg Whites: Gently fold the whipped egg whites into the coconut mixture using a rubber spatula. Take your time and use sweeping motions to avoid deflating the egg whites. Mix until fully combined.
Scoop and Shape the Macaroons: Using a mini cookie scoop or two spoons, portion out heaping tablespoons of the mixture. Place them on the prepared baking sheets, spacing them about 1 inch apart. You should get around 26 macaroons.
Bake Until Golden and Crisp: Place the trays in the oven and bake for 23–25 minutes, rotating the pans from top to bottom and front to back halfway through for even browning. The macaroons should be golden on top and around the edges.
Cool Completely: Let the macaroons rest on the baking sheets for 3–5 minutes after baking. Then transfer them to a wire rack to cool fully.
(Optional) Dip in Chocolate: If you'd like to add a chocolate finish, melt the semi-sweet chocolate in a microwave-safe bowl using 30-second intervals, stirring in between until smooth. Alternatively, melt it over a double boiler. Dip the bottoms of the cooled macaroons into the melted chocolate, let the excess drip off, and return them to the parchment-lined sheets. Chill in the refrigerator for 10 minutes until the chocolate sets.