Preparation

• Position oven racks in the top and bottom thirds of the oven and heat the oven to 350°F. Line 2 large rimmed baking sheets with parchment.
• Combine the condensed milk and vanilla in a large bowl. Add the coconut and stir with a large silicone spatula until thoroughly mixed.
• Beat the egg whites and salt with an electric mixer on medium speed until stiff peaks form, about 4 minutes. Using the spatula, fold the whites into the coconut mixture. Push the mixture together into a mound.
• With wet hands or two wet spoons, gently form rounded tablespoonfuls of batter into balls about 1-1/2 inches in diameter. Arrange 2 inches apart on the baking sheets.
• Bake, rotating and swapping the positions of the pans halfway through, until the macaroons are golden brown in spots and their undersides are tanned, about 25 minutes.
• Cool briefly on the baking sheets on racks, then transfer the macaroons directly to the racks to cool completely.
• Melt the chocolate in the microwave or in a metal bowl set over a pan of simmering water. Dip the tops of the cooled macaroons in the chocolate, and place the macaroons on clean parchment until the chocolate is set.

Make Ahead Tips

The macaroons will keep, uncovered at room temperature, for up to 3 days, or refrigerated in an airtight container for up to 3 weeks. They can also be frozen for up to 6 months.