01 - Melt unsalted butter in a saucepan over medium heat. Continue cooking, stirring frequently, until the butter foams and turns golden brown with a nutty aroma, approximately 4 to 5 minutes. Immediately transfer to a large mixing bowl and let cool for 10 minutes.
02 - Preheat the oven to 350°F. Line two baking sheets with parchment paper and set aside.
03 - Whisk the brown sugar and granulated sugar into the cooled brown butter until well blended. Add the eggs and vanilla extract, then beat until the mixture is smooth and creamy.
04 - In a separate bowl, whisk together the all-purpose flour, baking soda, and salt. Gradually add the dry mixture to the wet ingredients, mixing until just combined. Avoid overmixing.
05 - Gently fold the semisweet chocolate chips into the dough using a spatula, distributing them evenly throughout.
06 - Scoop heaping tablespoons of dough onto the prepared baking sheets, spacing each portion approximately 2 inches apart to allow for spreading.
07 - Bake for 10 to 12 minutes, until the edges are golden brown but the centers remain soft and slightly underdone.
08 - Remove the baking sheets from the oven. Optionally sprinkle flaky sea salt over the warm cookies. Let cool on the sheets for 5 minutes, then transfer to a wire rack to cool completely.