Preheat oven to 350 degrees F. Line a baking sheet with parchment paper, set aside.
Beat egg whites in a medium bowl of mixer or by hand until soft peaks form. Add sugar,salt and vanilla and beat for 30 seconds more. Fold coconut mixture into egg whites until just combined.
Place in freezer for 10 minutes or until mixture is easy to work with. Wet your hands. Roll spoonfuls of coconut mixture between palms to golf ball-size cookies; arrange on the prepared baking sheet.
Bake cookies in the preheated oven until coconut is slightly golden and toasted, about 15 minutes. Transfer to a wire rack to cool for AT LEAST 30 minutes before dipping in chocolate.
Line baking sheet with new piece of parchment paper. Melt chocolate chips in the top of a double boiler over just-barely simmering water, stirring frequently and scraping down the sides with a rubber spatula to avoid scorching. You can also microwave the chocolate- using a microwave-safe bowl, place chocolate in microwave oven at medium power for 30 seconds. Remove and stir. If chocolate is not melted, return to microwave and repeat heating step, stirring every 30 seconds to avoid scorching.
Dip 1/4 of each cookie in the chocolate and place on the prepared baking sheet. If desired, place about 1 tablespoon of melted chocolate into a piping bag or Ziplock bag, poke a tiny hole in the tip of the bag and drizzle chocolate over macaroons. Place in refrigerator until chocolate is set, about 15 minutes.