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Preheat the oven to 325 degrees. Line 2 large baking sheets with parchment paper, spray the parchment with cooking spray, and set aside.
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Stir together the condensed milk, cocoa powder, vanilla, and salt until smooth. Fold in the coconut until thoroughly combined.
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Shape into balls of about 2 tablespoons of the mixture and arrange on the prepared baking sheets 2 inches apart.
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Bake 10 to 12 minutes, until the coconut is beginning to brown on the outside of the macaroons (you’ll have to look closely at the cookies to see the browning).
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Use a thin metal spatula to transfer the macaroons to a wire rack to cool completely.
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Once the cookies are cool, dip the bottom of each macaroon in melted chocolate and set on parchment paper until the chocolate sets. (You can pop them in the fridge to set the chocolate quickly if you want.)
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Uneaten cookies can be stored in an airtight container at room temperature for 3 or 4 days.