1. Preheat oven to 180°C/350°F/Gas 4. Line 2 flat baking trays with a good quality baking parchment.
2. Put the condensed milk and coconut into a bowl and mix well. Meanwhile, put the egg whites into a clean dry bowl, add a pinch of salt and beat until soft peaks are formed.
3. Fold the egg whites into the coconut mixture. Drop spoonfuls of the mixture, slightly apart, on the prepared tin.
4. Bake for about 15-20 minutes until just golden brown, making sure to watch them as they can burn easily.
5. Remove from the oven, allow to rest for a few minutes then remove from the paper with a palette knife and place on a wire tray to cool.
6. Melt the chocolate and butter/margarine together and drizzle over cooled macaroons.