01 - Preheat the oven to 350°F and line a baking sheet with parchment paper.
02 - In a large bowl, mix shredded coconut, sugar, egg whites, vanilla extract, and salt until thoroughly incorporated.
03 - Spoon tablespoons-sized mounds of mixture onto the prepared baking sheet, spacing 1 inch apart.
04 - Bake for 18 to 20 minutes or until edges and tops turn golden brown.
05 - Remove from oven and allow to cool completely on the baking sheet.
06 - Gently melt dark chocolate and coconut oil, if using, in a heatproof bowl over simmering water or microwave in 20-second intervals, stirring until smooth.
07 - Dip bottoms of cooled macaroons into melted chocolate, place back on parchment paper, then drizzle tops with remaining chocolate using a fork or piping bag.
08 - Let the chocolate set at room temperature or refrigerate for 10 to 15 minutes before serving.