Preheat oven to 350°F. Line 2 baking sheets with parchment paper.
Spread coconut on 1 parchment lined sheet. Toast coconut until light golden brown.
While coconut is cooling, whisk egg whites, sugar, vanilla and salt, until the mixture is frothy and thick.
Gently fold in coconut.
With wet hands, form balls about 1 ½ inches in diameter.
Place on prepared sheet and bake for 15 minutes until golden brown.
If you like your macaroons chewier in texture, allow the macaroons to cool on the baking sheet for 10 minutes. If you like them crispier, transfer the macaroons to a cooling rack.
Melted Chocolate for Dipping
Line a baking sheet with parchment.
Dip the bottom of each macaroon in the melted chocolate and then place on lined baking sheet. Allow to cool before serving.