01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium mixing bowl, whisk together the gluten-free flour, baking soda, baking powder, and fine sea salt.
03 - In a large bowl, beat softened butter, coconut oil, light brown sugar, and granulated sugar until light and creamy, about 2 minutes using an electric mixer or whisk.
04 - Add eggs one at a time, mixing well after each addition. Blend in vanilla extract.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing until just combined.
06 - Fold in semi-sweet chocolate chips and chopped nuts if using.
07 - Drop tablespoon-sized portions of dough onto prepared baking sheets, spacing 2 inches apart.
08 - Bake for 10 to 12 minutes until the edges are golden and centers remain soft.
09 - Allow cookies to cool on baking sheets for 5 minutes, then transfer to a wire rack to cool completely.