1. Add the unsalted butter to a saucepan over medium heat and cook, stirring often, until it turns golden brown and smells nutty. Pour it into a bowl and let it cool for 15 to 20 minutes.

2. In a large mixing bowl, whisk together the browned butter, dark brown sugar, and granulated sugar until smooth and glossy.

3. Add the eggs and vanilla extract, then whisk until fully combined.

4. In a separate bowl, whisk together the all-purpose flour, baking soda, baking powder, and fine sea salt.

5. Add the dry ingredients to the wet ingredients and stir just until a soft dough forms.

6. Fold in the semisweet chocolate chips until evenly distributed.

7. Cover the dough and chill it in the refrigerator for 1 hour.

8. Preheat the oven to 350°F and line baking sheets with parchment paper.

9. Scoop the dough into balls and place them a few inches apart on the prepared baking sheets.

10. Bake for 10 to 13 minutes, until the edges are golden and the centers are still slightly soft.

11. Sprinkle with flaky sea salt if desired and let the cookies cool on the baking sheet for 5 minutes before moving them to a wire rack.