Thoroughly mix the dessicated coconut, condensed milk and salt. Heat the butter in a pan, add the coconut mixture. Warm through, stirring constantly until the mixture sticks together. Roll out into a rectangle (approx. 2 cm thick) between two sheets of baking paper, allow to cool for approx. 50 mins.
Cut into bars (approx. 2 x 9 cm).
Place the bag into hot (not boiling) water for 10 mins. Remove, knead thoroughly, tip into a bowl. Using two forks, dip the coconut bars into the icing, remove, allow to drip on a rack, then place on a tray lined with baking paper and chill for approx. 15 mins.