Set the oven to 350°F and let it preheat before baking. The oven should be fully heated when the baking sheet goes in.

Whisk the sugar-free sweetened condensed milk, egg whites, Swerve confectioners, salt, and vanilla extract together in a mixing bowl. The liquid mixture should look evenly combined.

Fold in the shredded coconut until the wet mixture coats it throughout. No loose liquid should remain at the bottom of the bowl.

Pack the mixture into a small cookie scoop and release mounds onto a baking sheet lined with parchment paper or a Silpat. The mounds should hold their shape and can sit fairly close together.

Bake for 12 to 13 minutes, checking for light golden color. The outer edges and exposed coconut tips should be lightly browned, not deeply toasted.

Leave the macaroons on the baking sheet until completely cool, then dip their bottoms in melted sugar-free chocolate if using. The cooled mounds should hold together as you lift them.

Let the chocolate set before transferring the macaroons to an airtight container in the refrigerator. The coating should feel firm rather than tacky before the cookies are stacked.