Preheat oven to 325ºF. Line two baking sheets with parchment paper.
In a medium bowl, combine coconut, sugar, flour, and salt, breaking up any clumps of coconut.
Stir in egg whites and vanilla. Stir well to combine. If necessary, use your hands to really get it combined well.
Form 2 heaping teaspoons of batter into a ball shape. A cookie scoop works well for this. The macaroons should be about the size of a golf ball. Press the mixture lightly into the scoop to get a nice round shape. Place balls evenly spaced on prepared baking sheets.
Bake for 15 minutes, rotate baking sheets, and bake for another 10 minutes or until golden brown. Cool completely on baking sheets.
If desired, melt chocolate over a double boiler or in 30 second increments in the microwave, stirring well between each increment and being careful not to overheat.
If you want, dip the bottom of each macaroon in chocolate, let excess drip off, and return to parchment paper lined baking sheet to harden before storing. You can refrigerate them to speed up this process, if desired.
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Notes
Instead of dipping the macaroons in chocolate, drizzle the chocolate on top of the macaroons. Another option is to dip a side of the macaroon in the chocolate instead of the bottom.