Preheat the oven to 325 degrees. Line baking sheets with parchment paper.

In a medium bowl, mix together the coconut, sweetened condensed milk and vanilla. Set aside.

In the bowl of an electric mixer, beat the egg whites and salt until stiff peaks form. Fold the egg whites into coconut mixture.

Using a mini ice cream scoop, form heaping tablespoons of coconut mixture into mounds on the prepared baking sheets, spacing about 1 inch apart. Bake for 23 to 25 minutes until the tops and edges are golden. Let cool on the sheets for a few minutes and then transfer to a wire rack to cool completely.

Finish by dipping bottoms of macaroons in chocolate if desired.