Preheat oven to 325 degrees. Mix together the coconut, sweetened condensed milk and vanilla. Set aside. In an electric mixer, beat the salt and egg whites to stiff peaks, fold together softly to incorporate.

On parchment paper, use two teaspoons to place each macaroon. Bake for 21 minutes until the tops have browned.

Once the macaroons have cooled, melt chocolate in a double boiler, or in the microwave (be sure not to burn it). Dip the bottom of each macaroon into the chocolate and place back onto the parchment and into the refrigerator to cool.

This recipe will make 16 large macaroons or 32 smaller macaroons.