Preheat an oven to 325 F. In the bowl of a stand mixer, combine the egg whites (use fresh, not bottled), ¾ cup powdered sweetener, and 1 tsp vanilla extract. Whip on medium-high speed using a whip attachment until stiff peaks form.
Add in the unsweetened coconut flakes and ⅛ tsp kosher salt.
Gently fold the coconut in until well blended.
Use a 1 oz cookie scoop to portion the cookies onto a silicone or parchment-lined baking sheet. You should be able to fit 12 on each sheet.
Bake for 15 mins a batch until the cookies are kissed with brown edges. Allow the cookies to cool completely before attempting to remove them. When removing the cookies, use a spatula to scrape them from the pan. Repeat with the remaining cookie dough.
Once the cookies are cooled, melt the chocolate in the microwave, leaving a few, very small solid pieces of chocolate in the mix. Stir to dissolve these small pieces. This is a quick chocolate tempering method that allows the chocolate to harden at room temperature. Dip the very bottoms of each cookie into the chocolate. Place the cookies onto a clean parchment-lined baking sheet and allow the chocolate to harden. Keep the cookies stored in an airtight container for up to one week.