01 - Melt butter in a medium saucepan over medium heat. Cook, stirring frequently, until butter foams then turns golden brown with a nutty aroma, approximately 4–5 minutes. Pour immediately into a large mixing bowl and let cool for 10 minutes.
02 - In a medium bowl, whisk together flour, baking soda, baking powder, and salt until thoroughly combined. Set aside for later use.
03 - Add brown sugar, granulated sugar, and maple syrup to the cooled browned butter. Whisk vigorously until mixture appears smooth and glossy.
04 - Beat in eggs one at a time, ensuring each egg is fully incorporated before adding the next. Mix in vanilla extract until well combined.
05 - Using a spatula or wooden spoon, gradually stir in dry ingredients until just combined. Avoid overmixing to maintain tender texture. Fold in chocolate chips or chunks until evenly distributed.
06 - Cover bowl and refrigerate dough for a minimum of 30 minutes. For enhanced flavor development, chill up to 24 hours.
07 - Preheat oven to 350°F. Line two baking sheets with parchment paper and set aside.
08 - Scoop dough into 2-tablespoon-sized mounds, arranging on prepared baking sheets with approximately 2 inches of space between each cookie.
09 - Bake for 11–13 minutes, or until edges are golden brown and centers appear just set. Avoid overbaking for optimal chewy texture.
10 - Remove from oven and immediately sprinkle with flaky sea salt if desired. Let cookies cool on baking sheet for 5 minutes, then transfer to wire rack to cool completely.