01 - Melt butter in a saucepan over medium heat. Continue cooking, stirring frequently, until the butter foams and turns golden brown with a nutty aroma, approximately 4–5 minutes. Immediately transfer to a large mixing bowl and allow to cool for 10 minutes.
02 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
03 - Whisk brown sugar and granulated sugar into the cooled brown butter until well blended. Add eggs and vanilla extract, beating until the mixture is smooth and fully incorporated.
04 - In a separate bowl, combine flour, baking soda, and salt. Gradually fold dry ingredients into the wet mixture, mixing until just combined. Do not overmix.
05 - Gently fold semisweet chocolate chips into the dough until evenly distributed.
06 - Scoop heaping tablespoons of dough onto prepared baking sheets, spacing each portion approximately 2 inches apart.
07 - Bake for 10–12 minutes until edges are golden brown while centers remain soft.
08 - Remove from oven and optionally sprinkle with flaky sea salt. Allow cookies to cool on baking sheets for 5 minutes, then transfer to a wire rack to cool completely.