01 - Preheat the oven to 350°F and line a baking sheet with parchment paper.
02 - In a large bowl, mix shredded coconut, sugar, egg whites, vanilla extract, and salt until thoroughly combined.
03 - Using a tablespoon or small ice cream scoop, drop mounds of mixture onto the baking sheet, spacing about 1 inch apart.
04 - Bake for 18 to 20 minutes until edges and tops are golden brown.
05 - Remove from oven and let cool completely on the baking sheet.
06 - Melt dark chocolate and coconut oil (if using) in a heatproof bowl over simmering water or microwave in 20-second intervals, stirring until smooth.
07 - Dip bottoms of each macaroon into melted chocolate, place back on parchment, then drizzle remaining chocolate over tops with a fork or piping bag.
08 - Allow chocolate to set at room temperature or refrigerate for 10 to 15 minutes before serving.