Preheat your oven to 325°F (165°C) and line two baking sheets with parchment paper or silicone baking mats.

In a large bowl, combine the sweetened flaked coconut, condensed milk, and vanilla extract, mixing thoroughly.

In a separate clean bowl, beat the egg whites and salt with an electric mixer until firm peaks form, about 2-3 minutes.

Gently fold the whipped egg whites into the coconut mixture until well incorporated, being careful not to deflate the whites too much.

Using a cookie scoop or two spoons, drop rounded tablespoons of the mixture onto the prepared baking sheets, spacing them about 1 inch apart.

Bake for 15-17 minutes, or until the tops and edges are golden brown.

Allow the macaroons to cool on the baking sheets for 5 minutes, then transfer to a wire rack to cool completely.

If desired, melt chocolate chips in the microwave in 30-second intervals, stirring between each, until smooth. Dip the bottoms of cooled macaroons in chocolate and place on parchment paper to set.