Start by placing unsalted butter in a heavy-bottomed saucepan over medium heat. Stir frequently for about 5-7 minutes until the butter melts and turns golden brown.

In a large mixing bowl, combine the browned butter with both brown sugar and granulated sugar. Blend until smooth and creamy (2-3 minutes).

Incorporate room temperature eggs into the sugar-butter mixture, mixing well after each addition (1-2 minutes).

In a separate bowl, whisk together all-purpose flour, baking soda, and salt. Gradually add this dry mix to the wet ingredients, stirring gently until combined.

Gently fold in chocolate chips into the dough, ensuring even distribution without overmixing.

Cover the bowl with plastic wrap or transfer the dough to an airtight container and chill in the refrigerator for at least 30 minutes.

Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.

Portion out the dough onto the prepared baking sheet, leaving space between each scoop. Lightly sprinkle with flaky sea salt and bake for 10-12 minutes.

Once baked, let the cookies cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.