Preheat oven to 325 degrees F. Line a sheet pan with parchment paper. Place the egg whites in a stand mixer with the cream of tartar and blend until frothy. Set aside.
Place the coconut butter in a microwavable bowl and microwave 1 minute until melted. Set aside to cool.
Add in the salt, stevia, vanilla extract, and shredded coconut into the stand mixer and blend until just combined. Pour in the melted coconut butter and blend again.
Using a large cookie scoop, scoop batter and pat down into the scoop to pack it in well. Release these onto the sheet pan, spacing each macaroon about one inch apart from each other.
Bake 20-25 minutes until lightly golden. Cool 5 minutes then transfer to wire rack. Once completely cooled, you can melt the chocolate chips and drizzle over each macaroon. Top with toasted coconut flakes if desired.