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, about 4–5 minutes. Immediately pour into a large mixing bowl and let cool for 10 minutes.
02 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
03 - Whisk the brown sugar and granulated sugar into the cooled brown butter. Add eggs and vanilla extract; beat until smooth.
04 - In a separate bowl, combine flour, baking soda, and salt. Gradually add dry ingredients to the wet mixture, mixing until just combined.
05 - Gently fold in the semisweet chocolate chips until evenly distributed throughout the dough.
06 - Scoop heaping tablespoons of dough onto prepared baking sheets, spacing 2 inches apart.
07 - Bake for 10–12 minutes, until the edges are golden brown but the centers are still soft.
08 - Remove from oven; optionally sprinkle with flaky sea salt. Let cool on baking sheets for 5 minutes, then transfer to a wire rack to cool completely.