Preheat oven to 325 degrees Fahrenheit.
Line 2 baking sheets with parchment paper.
Add egg whites to a large mixing bowl or the bowl of an electric mixer.
Whip egg whites with a hand mixer or whisk attachment of a stand mixer and whisk on medium speed until they become frothy.
Add finely blended coconut sugar, a little bit at a time, to the fluffy egg whites while whisking with a hand mixer or stand mixer continually.
Add vanilla extract and salt, then continue whisking until soft peaks form, or until mixture begins to hold its shape.
Carefully fold shredded coconut in with the fluffy egg white mixture with a rubber spatula.
Using a wet ice-cream scoop or a spoon, scoop into about 2 inch rounded portions of the coconut mixture and place onto baking sheets lined with parchment paper, spaced about 1 inch apart. If using a spoon, you can finish shaping them into rounds with slightly wettened hands.
Bake for 20 minutes or until golden brown on the edges.
Remove pans from the oven and do not touch them until they are cool or they will fall apart! Wait at least 15 minutes.
While Macaroons are cooling, melt chocolate chips in the top portion of a double boiler (or a makeshift double boiler using a metallic small bowl over a small pot).
Once Macaroons are cooled, carefully remove each one and dip the bottom in the melted chocolate, then place each Macaroon top side down (chocolate side up) onto a plate.
Place Macaroons in the refrigerator to allow the chocolate bottom to cool completely.
Once chocolate is fully cooled, place Macaroons onto a serving tray or in an airtight container for longer storage.
Enjoy!