Add unwrapped caramels, butter and milk to a large pot on medium heat. Stir frequently and avoid boiling.
When the entire mixture is melted and smooth, add the coconut . I added four cups and slowly added more, but I felt like I needed all five cups. You want the coconut all covered with the caramel, but not wet to avoid them being to soft and gooey.
Scoop into 1 TBSP spoon and mound slightly so you have about 1.5 TBSP of the mixture and place on parchment paper.
Allow to cool completely.
In a small bowl, melt the dark chocolate based upon package directions.
Dip the bottoms of each macaroon into the chocolate then place back on the paper to dry. Drizzle with additional chocolate and then sprinkle with sea salt.
Allow macaroons to firm then serve. Store at room temperature in air tight container.