Preheat your oven to 350 degrees F. Line a baking sheet with parchment paper or a silicone baking mat.
In a large mixing bowl, stir together the flour, coconut, and salt. Slowly stir in the sweetened condensed milk and vanilla until all the coconut is evenly coated.
Use a cookie scoop to drop 1-inch balls (about 1 TBSP) of macaroon dough onto the prepared cookie sheets.
Bake for 12 to 15 minutes until the coconut is toasted. Remove and allow to cool completely on a wire rack.
To a small bowl, add the chocolate chips and butter. Microwave for 30 seconds. Take out the bowl and stir the chocolate. Repeat until the chocolate is melted and smooth. Allow to cool to room temperature.
Dip the bottom of each macaroon into the melted chocolate and then place them on a parchment paper-lined baking sheet. Refrigerate for about 20 to 30 minutes or until the chocolate is firm.