Begin by adding all of the base ingredients to a food processor and puree for about a minute or until the mixture comes together. You want some of the coconut to get ground, but you don't want to turn it into butter.
Next, scoop out 1 tablespoon sized mounds of the base (you'll want to make them pretty compact). Pop them in the fridge or freezer to chill while you make the chocolate.
To make the chocolate, combine all the ingredients in a double boiler and gently melt. Alternatively, you can just melt chocolate chips if you don't want to make your own chocolate. Once the chocolate is melted, let it sit on the counter for a few minutes to cool and thicken up a bit.
Take the macarons out of the freezer and using a fork, dip them in the chocolate base, letting the extra chocolate drip off them before placing on a wire rack. Dip all of the macaroons before returning to the freezer for a few minutes to set, then re-dip them all again so they have two coats of chocolate. You can either quickly sprinkle a pinch of coconut (I used coconut ribbons) on-top of the second coat of chocolate while it's still wet, or wait for it to set and add a quick drizzle of chocolate on top. Because the macaroons are cold, the chocolate will set quickly. Store these in the freezer for long term snacking, or in the fridge for immediate consumption. *If you don't have cacao butter, you can use coconut oil, but the macaroons will melt faster once they are out of the fridge :)