Preheat oven to 325°F. Line two baking sheets with parchment paper.
In a large bowl, combine coconut, condensed milk, vanilla, and salt. Mix until evenly moistened.
In a separate bowl, beat egg whites until soft peaks form, 2-3 minutes.
Gently fold beaten egg whites into coconut mixture.
Scoop mixture into 1.5-tablespoon mounds on prepared sheets, spacing 1 inch apart.
Bake 20-25 minutes until edges are deeply golden and tops are lightly golden.
Cool on baking sheet 2-3 minutes, then transfer to wire rack to cool completely.
Optional: Dip cooled macaroons in melted chocolate and refrigerate 10 minutes to set.