01 - Preheat the oven to 340°F. Line two baking sheets with parchment paper.
02 - In a large bowl, mix shredded coconut, sugar, and salt.
03 - In a separate bowl, whisk egg whites and vanilla extract until just frothy, avoiding stiff peaks.
04 - Pour the egg white mixture over the coconut mixture and stir until fully incorporated.
05 - Using a tablespoon or cookie scoop, shape heaped mounds of mixture and arrange on prepared sheets about 1 inch apart.
06 - Bake for 18 to 20 minutes until edges are golden and centers are set.
07 - Let macaroons cool on baking sheets for 5 minutes before transferring to a wire rack to cool completely.
08 - Melt dark chocolate with coconut oil (if using) in a heatproof bowl over barely simmering water, stirring until smooth.
09 - Dip bottoms of cooled macaroons into melted chocolate, then place back on parchment paper.
10 - Refrigerate dipped macaroons for 20 minutes or until chocolate is firm.