01 - In a large mixing bowl, blend the softened butter and packed light brown sugar using an electric mixer or whisk until mixture is light and fluffy.
02 - Add milk and vanilla extract to the bowl, mixing thoroughly until fully integrated.
03 - Gradually fold in the heat-treated all-purpose flour and salt, mixing just until a cohesive dough forms.
04 - Gently stir in mini chocolate chips to distribute evenly throughout the dough.
05 - Portion dough using a tablespoon measure and roll into balls; arrange them spaced on a parchment-lined baking sheet.
06 - Refrigerate formed dough balls for 20 minutes until firm to the touch.
07 - Melt semisweet or milk chocolate with coconut oil, if using, in a microwave or over a double boiler until smooth.
08 - Dip each chilled dough ball into the melted chocolate using a fork or dipping tool, tapping off excess chocolate.
09 - Replace coated bites on the parchment-lined sheet and refrigerate again for approximately 15 minutes until chocolate sets.
10 - Enjoy chilled straight from the refrigerator or allow to reach room temperature before serving.