Preheat and prep: Position oven rack in center. Preheat oven to 350°F (175°C). Line two baking sheets with parchment paper.
Mix batter: In large bowl, combine coconut flakes and salt. Pour condensed milk and vanilla over coconut. Stir vigorously with sturdy spoon for 45 seconds until every strand is evenly coated and mixture holds together when pressed.
Shape macaroons: Using 1.5 tablespoon scoop or two spoons, portion mixture onto prepared baking sheets, spacing 2 inches apart. With damp fingertips, shape each mound into a pointed cone.
First bake: Bake 12 minutes until bottoms begin turning golden brown.
Second bake: Rotate pans and increase oven temperature to 375°F (190°C). Bake 3-5 minutes more until peaks are deeply golden but centers remain pale.
Cool: Let macaroons rest on baking sheet 5 minutes, then transfer to wire rack to cool completely (about 15 minutes).
Optional chocolate dip: Melt chocolate in microwave in 30-second intervals, stirring between, until smooth. Dip bottom third of each macaroon in chocolate. Place on parchment paper, sprinkle with flaky salt if desired. Refrigerate 15 minutes to set.
