Place a medium size saucepan with water on the stove top and bring it to simmer. Place over the saucepan medium glass or metal kitchen bowl. Add in the kitchen bowl egg whites and confectioner sugar and mix with hand mixer until stiff peaks are formed.
Add 1 tsp of apricot jam, 1 tsp of vinegar, zest from 1 lemon and combine it all together. Add non-sweetened shredded coconut and all-purpose flour and mix again to combine.
Preheat oven on 100 C/ 212 F (positions middle rack.) And line parchment paper on to large baking sheet.
Spoon or pipe small blobs onto a baking sheet and bake/dry for 45 to 60 minutes. Once the macaroons will start to have a pinkish tops, remove it from the oven.
Chocolate dip
Melt the chocolate with butter in a water bath or use the microwave. For the microwave, place the chocolate and butter in a medium heat-proof bowl. Melt in 1 minute intervals on 70% power, stirring after each minute until completely melted and smooth.
Dip each cooled coconut macaroon in the melted chocolate and place back onto the baking sheets. Allow chocolate to set in the refrigerator or at room temperature.