Place the oven racks in the upper and lower thirds of the oven.

Preheat oven to 325 degrees F.

Prepare two baking sheets by lining them with parchment paper.

Mix the shredded coconut, sweetened condensed milk and vanilla in a medium bowl.

In the bowl of an electric mixer fitted with the whisk, beat the egg whites until stiff peaks are formed, adding salt during the beating.

Fold the egg whites into the coconut mixture with a rubber spatula.

Drop heaping tablespoons of batter onto the prepared baking sheets, leaving about an inch between each.

Bake for 25 minutes, or until the tops are golden. Cool on baking sheet for 5 minutes before transferring to a wire rack to cool completely.

If coating the bottoms with the milk chocolate, prepare a room temoerature baking sheet by lining it with parchment.

Melt chocolate chips in a microwave-safe bowl for 30 seconds. Stir and microwave for 10 second intervals until chocolate is smooth when stirred.

Dip the bottom of the macaroon into the chocolate, making sure bottom and edges are completely covered and place onto prepared cool baking sheet.

Refrigerate for 10 - 15 minutes or until set.