Preheat the oven to 150°C (approximately 300°F).
Beat the egg whites with a pinch of salt until foamy, gradually add the sugar and beat until stiff. Fold in the lemon juice and the coconut.
Using two teaspoons, drop the batter into small mounds with a little distance apart from each other onto a parchment paper-lined baking sheet. Bake the macaroons in a preheated oven for about 20 minutes. Then remove from the oven and let cool.
Chop the chocolate and melt over a hot water bath. Dip the bottom of the macaroons in the chocolate, place on parchment paper and allow to dry.