Prepare your baking sheet. Line a large baking sheet with parchment paper. You’ll want a flat, stable surface that fits in your fridge. As you work, the paper should feel smooth and unwrinkled — any creases will show on the bottom of your macaroons.

Mix the base. In a large mixing bowl, combine the sweetened condensed milk, desiccated coconut, vanilla extract, and fine sea salt. Stir with a wooden spoon until the mixture feels thick, sticky, and uniformly coated. You should see the coconut strands clumping together, and the mixture should hold together when pressed between your fingers — if it feels too wet, add an extra tablespoon of coconut.

Shape the macaroons. Using a small cookie scoop or two teaspoons, portion the mixture into compact balls about the size of a walnut. Roll each one firmly between your palms until it feels smooth and round. The surface should look slightly glossy from the condensed milk, and the ball should hold its shape without cracking. Place each ball onto the prepared baking sheet, leaving about 2cm between them.

Chill to set. Transfer the baking sheet to the fridge and chill for at least 2 hours, or until the macaroons feel firm to the touch. When you press one gently, it should resist and feel solid, not squishy. The smell at this stage is sweet and intensely coconutty — a promise of what’s to come.

Melt the chocolate. About 15 minutes before serving, place the chopped dark chocolate and coconut oil in a heatproof bowl set over a pan of barely simmering water. Stir gently until the chocolate is completely melted and smooth. The mixture should look glossy and runny, with a deep, rich aroma. Remove from the heat and let it cool for 2 minutes — it should feel warm to the touch but not hot.

Dip and decorate. Holding a chilled macaroon by the top, dip the bottom third into the melted chocolate. Let the excess drip off for a few seconds — you’ll see the chocolate form a smooth, even coating. Place the dipped macaroon back on the parchment paper. While the chocolate is still wet, sprinkle a few flakes of sea salt on top. For an extra restaurant touch, add a tiny piece of edible gold leaf or a pinch of edible glitter. Repeat with the remaining macaroons.

Set the chocolate. Return the macaroons to the fridge for 10–15 minutes, or until the chocolate is firm and snaps when you bite into it. The finished macaroons should have a crisp chocolate shell that gives way to a soft, chewy coconut centre.