01 - Melt unsalted butter in a light-colored saucepan over medium heat. Continue cooking, stirring frequently, until the butter foams and turns a golden amber color with a fragrant nutty aroma, approximately 4–5 minutes. Immediately transfer to a large mixing bowl and allow to cool for 10 minutes.
02 - Preheat the oven to 350°F. Line two baking sheets with parchment paper and set aside.
03 - Add the packed brown sugar and granulated sugar to the cooled brown butter, whisking vigorously until fully incorporated. Beat in the eggs one at a time followed by the vanilla extract, mixing until the batter is smooth and glossy.
04 - In a separate bowl, whisk together the all-purpose flour, baking soda, and salt. Gradually add the dry mixture to the wet ingredients, folding gently with a spatula until just combined. Avoid overmixing to keep the cookies tender.
05 - Gently fold the semisweet chocolate chips into the dough using a spatula, distributing them evenly throughout.
06 - Using a cookie scoop or tablespoon, scoop heaping portions of dough onto the prepared baking sheets, spacing each mound approximately 2 inches apart to allow for spreading.
07 - Bake for 10–12 minutes, rotating the sheets halfway through, until the edges are golden brown and set while the centers remain soft and slightly underbaked.
08 - Remove the baking sheets from the oven and optionally sprinkle the warm cookies with flaky sea salt. Let the cookies rest on the sheets for 5 minutes, then transfer to a wire cooling rack to cool completely.