01 - Place the butter in a medium saucepan over medium heat, melt and cook, stirring regularly, until foaming and brown specks appear, about 4 to 5 minutes. Remove from heat and cool for 10 minutes.
02 - In a medium bowl, whisk together the flour, baking soda, and fine sea salt until evenly blended.
03 - In a large mixing bowl, blend the browned butter, brown sugar, and granulated sugar until integrated. Add eggs one at a time, beating thoroughly after each addition. Stir in the vanilla extract.
04 - Gradually fold the dry mixture into the wet mixture, mixing only until just combined. Carefully fold in chocolate chips or chunks.
05 - Cover the dough and refrigerate for a minimum of 30 minutes or up to 24 hours to enhance flavor and texture.
06 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
07 - Scoop tablespoon-sized balls of dough onto the prepared sheets, spacing them 2 inches apart. Sprinkle dough balls with flaky sea salt if desired.
08 - Bake for 10 to 12 minutes, until edges are golden while centers remain slightly underbaked.
09 - Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.