Preheat the oven to 325°F. Line two baking sheets with parchment paper.
In a large bowl: combine coconut flakes, condensed milk and vanilla extract. Mix well and set a side.
In a separate bowl: add egg whites and salt. Use an electric mixer and beat for 3-5 minutes or until stiff peaks form.
Use a spatula and fold the egg whites into the coconut mixture. Then place the coconut dough, using a medium sized cookie scooper (about 2 tbsp), on the baking sheet. Spacing them 1" apart. For best results, gently form them into a ball while placing them. You should have about 20-24 macaroons.
Bake in the oven for 20-25 minutes or until the edges are golden brown. Immediately move them from the baking sheet to a baking rack to cool completely.
Optional : Dip Chocolate
Microwave: In a glass heat proof bowl: add chocolate cook for 1 minute at half power. Remove and stir (careful hot) then cook for another minute until melted and smooth. Double broiler:Fill the saucepan with 2 cups of water, fit a glass heat proof bowl atop the pan and steam/simmer over the water on a medium heat. Add the chocolate wafers to the glass bowl. Stir until smooth. Remove from stovetop (careful hot).
Dip the bottom of the Macaroons in the chocolate then set on parchment paper. Place the Macaroons in the refrigerator for 15 minutes or until the chocolate has set.
Store in an airtight container at room temperature for up to a week.