Begin by toasting the coconut flakes in a dry skillet over medium heat, stirring frequently until golden and fragrant. Set aside to cool.
In a medium saucepan, melt the butter over low heat until it starts to shimmer and become smooth.
Add the dark chocolate chips to the melted butter, stirring constantly until fully melted and glossy, about 2 minutes. Smell the rich cocoa aroma filling the kitchen.
Remove the saucepan from heat and stir in the sweetened condensed milk along with the vanilla extract until the mixture is smooth and thick.
Add the toasted coconut flakes and a pinch of salt to the chocolate mixture, folding gently until everything is evenly coated and glossy.
Line a baking sheet with parchment paper. Using a spoon or cookie scoop, drop spoonfuls of the mixture onto the sheet, pressing them down slightly to shape them into disks about 2 inches wide.
Place the tray in the refrigerator and chill for at least 30 minutes until the cookies are firm and set, with a shiny, crackly surface.
Once set, remove the cookies from the fridge and serve directly, enjoying their chewy texture and rich coconut-chocolate flavor.