1. In a saucepan over medium heat, melt butter and cook until golden brown and nutty in aroma, about 5–7 minutes. Remove from heat and let cool slightly.

2. In a large mixing bowl, whisk together brown sugar, granulated sugar, and browned butter until combined.

3. Beat in eggs one at a time, followed by the vanilla extract.

4. In a separate bowl, whisk together flour, baking soda, baking powder, and salt.

5. Gradually add dry ingredients to the wet mixture and mix until just combined.

6. Fold in chocolate chips.

7. Chill dough for at least 30 minutes (up to overnight) for best flavor and texture.

8. Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

9. Scoop dough into 2-tablespoon portions and place onto prepared sheets.

10. Bake for 10–12 minutes, until edges are golden and centers are still soft.

11. Sprinkle with flaky sea salt immediately after baking. Cool on the sheet for 5 minutes before transferring to a wire rack.