Preheat oven to 350 degrees Fahrenheit. Line a baking sheet with parchment paper.
In a large bowl, combine coconut, flour, and salt. Stir in the condensed milk and vanilla. Using your hands, knead/stir the mixture until completely combined. Using an ice cream scoop or cookie scoop, place golf ball size balls onto prepared cookie sheet. Bake for 10 to 12 minutes or until lightly golden. Cool on a wire rack.
To prepare the ganache, place the chocolate in a glass or metal bowl. In a medium saucepan, heat the cream over medium-low heat until it begins to bubble. Quickly and carefully pour the heated cream over the chocolate and let it sit for 1 to 2 minutes while the chocolate softens. Whisk in the butter and orange flavoring to taste. Whisk until chocolate is dark, smooth, and glossy.
While the ganache is warm, dip the cooled cookies into the chocolate. Serve immediately or refrigerate for 10 minutes until the chocolate has hardened.