01 - Preheat oven to 340°F and line two baking sheets with parchment paper.
02 - In a large bowl, mix shredded coconut, granulated sugar, and sea salt until evenly distributed.
03 - In a separate bowl, whisk egg whites and vanilla extract until just frothy without forming stiff peaks.
04 - Pour the egg white mixture over the coconut mixture and stir gently until fully combined.
05 - Using a tablespoon or cookie scoop, form heaped mounds of the mixture and place them on prepared baking sheets spaced approximately 1 inch apart.
06 - Bake in the preheated oven for 18 to 20 minutes until edges are golden brown and centers are set.
07 - Allow macaroons to cool on baking sheets for 5 minutes before transferring to a wire rack to cool completely.
08 - Melt dark chocolate and optional coconut oil in a heatproof bowl set over barely simmering water, stirring until smooth.
09 - Dip the bottoms of cooled macaroons into the melted chocolate, then place them back on parchment paper.
10 - Refrigerate the dipped macaroons for 20 minutes or until the chocolate coating is firm.