Preheat your oven to 325°F (160°C). Line a large baking sheet with parchment paper.

In a large bowl, combine the shredded coconut, sweetened condensed milk, and vanilla extract. Mix well until everything is evenly coated.

Gently fold in the lightly beaten egg whites until just combined. Do not overmix.

Using a small cookie scoop or two spoons, drop rounded mounds of the coconut mixture onto the prepared baking sheet, leaving about 1 inch between each macaroon.

Bake for 18-20 minutes, or until the macaroons are golden brown on the edges and lightly golden on top. Let them cool completely on the baking sheet.

If dipping, melt the dark chocolate chips with coconut oil (if using) in a microwave-safe bowl in 30-second intervals, stirring until smooth. Be careful not to overheat.

Dip the cooled macaroons halfway into the melted chocolate. Place them back on the parchment paper and refrigerate for 10-15 minutes, or until the chocolate is set.