Preheat oven to 350 degrees F.
Line cookie sheet with parchment paper or lightly spray with cooking oil.
In a large mixing bowl combine shredded coconut, sugar, flour and salt. Stir to combine. Mix in egg whites and 1 cup of the chopped pecans until completely combined.
Using a cookie dough scooper or a tablespoon drop macaroons onto the prepared baking sheet; placing about 1-inch apart from each other.
Place in oven and bake for 21-23 minutes or until a nice golden brown on top. Remove from the oven and place on a cooling rack.
In a small microwaveable bowl combine dulce de leche and 1 heaping tablespoon of coconut oil, melt in microwave for 1 minute. Stir vigorously until well combined. Dip the tops of the macaroons into the caramel. Remove and place back onto baking rack.
In a small microwaveable bowl add chocolate chips and remaining coconut oil. Melt in the microwave in 30 second increments, stirring in between each increment until chocolate is completely smooth and melted.
Drizzle chocolate over caramel on the macaroons and top with chopped pecans. You will use the remaining chopped pecans as the topping. Allow to harden and cool. Devour right away or share later. Stores well in a sealed container at room temperature.