Line a baking sheet with parchment paper, set aside.
Combine the coconut, flour, sugar and salt in a medium bowl, set aside.
In a mixing bowl, add egg whites and vanilla extract beat until thick and frothy, about 2-3 minutes.
Add the dry ingredients to the egg whites. Stir by hand until completely combined.
With a small cookie scoop or two spoons, scoop the macaroons into 1" balls.
Place on the baking sheet, two inches apart. Bake for about 22-25 minutes, or until the macaroons are golden brown. Cool Completely
When you're ready to dip the macaroons in chocolate, start by melting it in the microwave. Add to a bowl and microwave in 30-second intervals, stirring in between each heating.
When the chocolate is completely melted, dip or drizzle the macaroons in chocolate. Place on parchment paper and refrigerate until the chocolate is hardened.