Preheat the oven to 160°C/gas 2) and line a baking tray with baking parchment. Place the coconut and condensed milk in a large bowl and stir together until combined; the coconut should be moistened but not overly wet.
In another bowl, whisk the egg whites and salt together until they hold stiff peaks, then gently fold into the coconut mixture.
When completely combined, scoop out tablespoonfuls of the mix and gently roll into balls, then place on the prepared baking tray, giving each one a gentle press with the palm of your hand to flatten it slightly.
Bake the macaroons for 30 minutes or until lightly golden. Allow to cool on a wire rack for at least 30 minutes before drizzling with chocolate (optional) and eating (not optional).