Preheat oven to 350 degrees. Combine Coconut with egg whites until the coconut is all covered by the egg whites (if it feels dry add more egg whites). Grease a *mini muffin pan with cooking spray. Using a table spoon, divide the coconut into the muffin tin, pressing down gently with your finger to make sure the coconut is packed together tightly and to make a 'pool' in the center for the caramel. Bake the coconut until golden brown around the edges, about 20 minutes. Cool on wire rack.
For the Salted Caramel
Combine sugar, water and corn syrup in saucepan and bring to a boil over medium heat until mixture turns a light amber color. Remove from heat and stir in cream, butter, and 1/2 teaspoon of salt. Mixture should be thick, but if it isn't, place back over the stove for a few minutes, stirring constantly. Allow the caramel to cool slightly (about 5 to 10 minutes) before drizzling over the macaroons so that it thickens.
Using a spoon fill the top of the macaroons with the salted caramel, then top with a sprinkle of flaky sea salt.
Serve macaroons chilled or at room temperature.
*If you don't have a mini muffin pan you can easily use a cookie sheet and just divide the batter into spoonfuls to bake. You may have leftover caramel sauce, but don't waste it!! Serve over ice cream or bread pudding.