Preheat your oven to 325°F (165°C). Line a baking sheet with parchment paper.

In a large mixing bowl, combine the shredded coconut, sweetened condensed milk, vanilla extract, and salt. Stir until well mixed.

Using your hands or a cookie scoop, form small mounds of the coconut mixture and place them on the prepared baking sheet, spacing them about 1 inch apart.

Bake in the preheated oven for 20-25 minutes, or until the macaroons are golden brown on the edges. Remove from the oven and let them cool completely on the baking sheet.

While the macaroons are cooling, melt the chocolate chips and coconut oil (if using) in a microwave-safe bowl. Heat in 30-second intervals, stirring in between, until smooth and fully melted.

Once the macaroons are cool, dip the bottom of each macaroon into the melted chocolate, allowing any excess chocolate to drip off. Place the chocolate-covered macaroons back on the parchment paper.

Drizzle any remaining chocolate over the tops of the macaroons for a decorative touch.

Refrigerate the macaroons for about 30 minutes, or until the chocolate has set completely.

Serve and enjoy your delicious chocolate-covered macaroons!