In a medium saucepan, melt the butter over medium heat, stirring frequently. Continue cooking until it foams and turns golden brown with a nutty aroma. Remove from heat and let cool for 5–10 minutes.
In a large bowl, whisk together brown butter, brown sugar, and granulated sugar until smooth.
Add eggs and vanilla; mix until creamy.
In a separate bowl, whisk together flour, baking soda, and salt. Gradually add dry ingredients to the wet mixture, mixing until just combined.
Fold in chocolate chips.
Chill the dough in the fridge for 30 minutes (optional, but helps with texture).
Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
Scoop dough onto baking sheets (about 2 tablespoons per cookie). Leave space between each cookie.
Bake for 9–11 minutes or until edges are golden and centers are just set.
Sprinkle with flaky sea salt while warm (if using). Let cool on pan for 5 minutes, then transfer to a wire rack.