Preheat your oven to 325°F (165°C) and line two baking sheets with parchment paper. This temperature ensures the macaroons brown nicely without burning.
In a large bowl, combine the shredded coconut, sweetened condensed milk, vanilla extract, and salt. Mix thoroughly until everything is evenly incorporated and the coconut is completely coated.
In a separate clean bowl, beat the egg whites and cream of tartar with an electric mixer until firm peaks form – about 2-3 minutes. The whites should be glossy and hold their shape when you lift the beaters.
Gently fold the beaten egg whites into the coconut mixture using a rubber spatula. Be careful not to deflate the egg whites too much – use a light hand and fold just until combined.
Using a cookie scoop or two spoons, form mounds of about 1½ tablespoons each onto the prepared baking sheets, spacing them about 1 inch apart.
Bake for 15-17 minutes until the tops and edges are golden brown. Rotate the pans halfway through baking for even browning.
Cool completely on the baking sheets for about 5 minutes, then transfer to a wire rack to cool completely.
Optional: Melt chocolate chips in a microwave-safe bowl in 30-second intervals, stirring between each until smooth. Dip the bottoms of cooled macaroons in chocolate and place on parchment paper to set.