Prepare your workspace: Line a large baking tray with baking parchment. You'll want this ready before you start mixing — once the mixture comes together, speed matters.

Combine the dry ingredients: In a large mixing bowl, add the desiccated coconut, ground almonds, and pinch of sea salt. Stir with a fork until you see an even distribution of the pale white coconut and the slightly darker almond flour — the mixture should look uniform and smell nutty.

Add the wet ingredients: Pour in the sweetened condensed milk, melted butter, and vanilla extract. Stir vigorously with a wooden spoon. The mixture will feel stiff and sticky at first — you'll hear a slight squelching sound as the liquid coats the dry ingredients. Keep folding until every strand of coconut looks glossy and the mixture clumps together when pressed.

Test the consistency: Squeeze a small amount of the mixture in your palm. If it holds its shape without crumbling, you're ready. If it falls apart, add one more tablespoon of condensed milk and stir again. The texture should feel dense and slightly tacky to the touch.

Shape the macaroons: Using slightly damp hands (this prevents sticking), scoop out roughly one tablespoon of mixture and roll it into a firm ball. Place each ball onto the prepared tray, leaving a little space between them. You should end up with around 18 even-sized balls — they should all look uniform in size and shape.

Chill to set: Place the tray in the refrigerator for at least 30 minutes. The macaroons will firm up and become less sticky. When you gently press one after chilling, it should feel solid but still have a slight give — the coconut will have absorbed the moisture and the shape will hold perfectly.

Optional chocolate coating: If you fancy a little indulgence, melt the dark chocolate chips with the coconut oil in a heatproof bowl set over a pan of simmering water. Stir until the mixture is smooth and glossy — you'll smell the rich chocolate aroma. Dip the base of each chilled macaroon into the melted chocolate, then place back on the parchment. Return to the fridge for another 15 minutes until the chocolate is firm and snaps when broken.