Instructions: Blend condensed milk and vanilla. Slowly add powdered sugar, stirring until smooth. Stir in coconut. The mixture should be stiff.

Pat mixture firmly into a greased 9- by 13- by 2-inch pan. Refrigerate until firm.

In a microwave or a double boiler over hot (not boiling) water, melt chocolate, stirring often. Remove coconut mixture from refrigerator; cut into 1- by 2-inch bars.

Set each coconut bar on a fork; dip into chocolate. Tap fork against side of pan or bowl to remove excess chocolate. Transfer bars to waxed paper. Air-dry at cool room temperature (below 70 degrees). This could take several hours. To speed up the process, refrigerate for 30 minutes.

Yield: 36 bars (3 dozen).

Testers note: These are quite time-consuming to prepare. Keep the chocolate warm while you are dipping.

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