Preheat oven to 325°F (163°C) and line a baking sheet with parchment paper.
In a large bowl, mix shredded coconut, sweetened condensed milk, vanilla extract, and salt until well combined.
In another bowl, beat egg whites until soft peaks form.
Gently fold the egg whites into the coconut mixture until fully incorporated.
Scoop small mounds of the mixture onto the prepared baking sheet, spacing them 1–2 inches apart.
Bake for 20–25 minutes, or until tops are golden brown.
Let cool completely before optionally dipping bottoms in melted chocolate or drizzling chocolate on top.