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In a bowl combine the shredded coconut, condensed milk and vanilla extract. Stir together.
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Line two sheet trays with parchment paper or silicone baking mats. Using slightly wetted hands, scoop out the mixture and roll into even balls, about 1 1/4" round. Press an almond into the top and roll again to even out the shape.
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Once all of the balls are rolled out, place in the refrigerator for about 15 minutes to help firm them up.
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In a double boiler combine the chopped chocolate and coconut oil. Melt and keep warm.
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Remove the chilled balls from the fridge and dip them into the melted chocolate. You can use a fork to lift them out and shake off excess chocolate.
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While they are still wet sprinkle with the sea salt and place them back on the sheet tray.
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Let them firm up for about an hour in the fridge.
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Enjoy cold, room temperature or even frozen.