Begin by preheating your oven to 350°F (175°C). Prepare mini muffin pans by lining them with paper cups and set them aside.

In a large mixing bowl, use a hand mixer on low speed to cream the softened butter until smooth. Gradually add the sugar, beating the mixture until it becomes light and fluffy. Incorporate the eggs one at a time, making sure to beat well after each addition to ensure a smooth texture.

Pour in the sweetened condensed milk and vanilla extract, continuing to mix until everything is well-blended.

In a separate bowl, whisk together the flour and desiccated coconut. Gradually fold this dry mixture into the egg mixture, mixing until fully incorporated.

Using a small scoop or spoon, fill each prepared muffin cup with the batter. Bake in the preheated oven for 15 to 20 minutes, or until the tops are golden and a toothpick inserted in the center comes out clean.

After baking, carefully remove the macaroons from the pan and allow them to cool on a wire rack for about 5 minutes before serving.