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Preheat oven to 350.
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Combine coconut, 1 teaspoon vanilla extract and salt in a medium bowl.
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Mix in sweetened condensed milk to form a thick paste and coat all coconut.
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Beat egg whites with 1 teaspoon cream of tartar until stiff.
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Fold egg whites into coconut mixture.
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Drop by rounded teaspoons onto parchment paper on cookie sheet, about 2 inches apart.
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Flatten slightly (trust me, it will make it alot easier when you chocolate coat them).
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Bake 8-10 minutes or until tops begin to turn light brown.
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Remove from oven and let cool on pan about 2 minutes.
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Remove from pan onto wire rack and let cool completely.
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Meanwhile, prepare glaze by melting chocolate chips.
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Add vanilla extract and powdered sugar to melted chocolate
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Add water until chocolate mixture becomes a good consistency to dip the macaroons in (the idea is to be not too thin and not too thick; it should stick to the cookies but not be too thick).
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To coat macaroons, let cool completely.
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Dip the flat bottoms of macaroons into chocolate mixture then place them upside down on wire rack.
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Let the bottom coating cool either at room temperature, or you can stick em in the fridge to speed up the process.
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Once the coating has set on the bottoms, coat the tops and place back on wire rack with set bottom on the bottom.
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Allow chocolate to set.