Fit a stand mixer with the whisk attachment, and ensure the bowl is clean and dry. Beat the egg whites on low speed, gradually increasing to high, until stiff peaks form.

In a separate bowl, whisk together the salted caramel sauce, sweetened condensed milk, vanilla extract, and flour until smooth.

Combine mixtures: Gently fold the caramel mixture into the stiff egg whites using a rubber spatula. Be careful not to deflate the egg whites. Once combined, fold in the shredded coconut.

Use a 2-ounce cookie scoop to portion out the batter onto a baking sheet lined with parchment paper, spacing them about 2 inches apart.

Preheat the oven to 160°C (325°F) and bake the macaroons for 12 - 14 minutes, or until they’re lightly golden on the top and sound hollow in the middle when tapped.

In a microwave-safe bowl, combine the chopped chocolate and coconut oil. Microwave in 30-second intervals, stirring between each until fully melted

Dip the bottom of each macaroon into the melted chocolate, then place them back on the parchment paper to set. Drizzle additional chocolate over the top if desired.

Allow the chocolate to firm completely before serving. Store in an airtight container at room temperature.