Preheat oven to 325 F degrees.

Line a baking sheet pan with parchment paper. Have a second sheet pan available for later use.

In a medium bowl, empty the bag of coconut and break up the lumps with your hand or a fork.

Sprinkle coconut flour over coconut and stir to distribute evenly.

Make a well in the center of the coconut.

Open the can of sweetened condensed milk and pour 2 to 3 tablespoons into the well of coconut.

Stir vanilla extract into the can of remaining milk to blend.

Pour milk mixture into coconut and stir until completely combined.

Using a 1-ounce scoop or a spoon, drop balls of coconut mixture onto parchment lined pan, about 1 inch apart.

Bake on the middle shelf of the oven for 30 minutes, turning pan around about halfway through.

Reduce oven temperature to 300 F and put the pan with macaroons onto the second sheet pan (double pan). Place on top shelf of the oven for about 10 minutes, turning as necessary.

Bake until deep golden in color.

Cool on rack.

Serve or freeze in airtight container.