Preheat oven to 325°F. Prepare two cookie sheets by lining them with parchment paper.
In a large bowl, use an electric hand mixer (or stand mixer) to beat the egg whites until frothy. Mix in sugar, salt, vanilla, and flour and beat another minute until smooth and thickened. Stir in coconut until all ingredients are well combined.
Use a tablespoon or small cookie scoop to drop mounds of batter, 1 inch apart, onto prepared cookie sheets. Bake for 20 to 25 minutes or until cookies are beginning to turn light golden brown on the tips of the coconut flakes and around their bottom edges. Allow to cool for a couple minutes on the cookie sheets before transferring to a wire rack to cool completely.
For Chocolate-Dipped Macaroons
Place chocolate in a heat-proof bowl set over a pot filled with a couple inches of barely simmering water (the water should not touch the bottom of the bowl). Stir chocolate until melted. Alternatively, you may melt chocolate in the microwave by heating it for 1 minute at 50% power, stirring, and then heating and stirring at 30 second intervals until melted.
Halfway dip each cookie in melted chocolate, set it on a wax paper-lined cookie sheet, and allow to cool at room temperature for 30 minutes or until chocolate is set. You may speed up the process by putting dipped cookies in the refrigerator for 15 minutes, but not too long or condensation will start to form. Also, instead of dipping the cookies, you may instead choose to drizzle them with the melted chocolate.
Be sure to line your baking sheets with parchment paper or Silpats. This is the only option that guarantees these macaroons won't stick to the pans.
Depending on how generous your hand is at chocolate-dipping, you may end up needing more chocolate. I usually like to go with 6 ounces. If I run out, we enjoy the remaining macaroons plain and nobody has ever complained. ;)