In a large bowl, pour in the sweetened condensed milk. Add the shredded coconut, crushed nuts (if using), and powdered sugar. Stir vigorously until everything is evenly moistened and a sticky, cohesive dough forms.

Cover the bowl and place it in the freezer for 8–12 minutes to firm up the mixture.

Using a 1-tablespoon scoop or your hands, portion the dough and roll it into 1–1½ inch balls. Place them on a wax- or parchment-lined baking sheet.

Melt the Ghirardelli melting chocolate according to package directions, stirring until smooth.

Using a fork, dip each coconut ball in the melted chocolate, lift, and tap gently to remove excess chocolate. Return to the lined sheet.

Refrigerate the dipped candies for 15–30 minutes until the chocolate is firm.