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.