Preheat Oven: Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
Mix Coconut Mixture: In a large bowl, combine shredded coconut, sweetened condensed milk, and vanilla extract.
Beat Egg Whites: In a separate bowl, beat egg whites with salt until soft peaks form.
Fold Egg Whites: Gently fold the beaten egg whites into the coconut mixture until fully combined.
Form Macaroons: Scoop 1–2 tbsp of the mixture and shape into small mounds on prepared baking sheets. Press one whole almond on top of each mound.
Bake: Bake for 12–15 minutes, until edges are golden brown.
Cool: Allow macaroons to cool on baking sheets for 5 minutes, then transfer to a wire rack to cool completely.
Melt Chocolate: Melt chocolate chips with coconut oil in a microwave-safe bowl in 20-second intervals, stirring in between until smooth.
Coat Macaroons: Dip bottoms or drizzle tops of cooled macaroons with melted chocolate. Allow chocolate to set completely.