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Preheat an oven to 360°F | 180°C. Line two baking sheets or sheet pans with parchment paper.
In a medium saucepan over the lowest heat possible, melt the butter. Stir regularly, until the butter is almost completely melted.
In a bowl, whisk together the flour, baking powder, baking soda and salt. Set aside.
Pour melted butter into a large bowl, and then whisk in the sugars. Add the eggs, one at a time, whisking briskly after each addition. Stir in the vanilla.
Use a wooden spoon or silicone spatula to stir in the dry ingredients. Fold the chocolate into the dough until fully incorporated.
If the dough seems warm or looks overly glossy, refrigerate for 5 minutes. Roll into balls using 3 tablespoons of dough for each. Arrange on the prepared pans. Sprinkle with sea salt, if using.
Bake in the hot oven until the tops are cracked and lightly golden, yet still soft at the center, 10 to 12 minutes. Leave the cookies on the sheet pan for 2 minutes, then transfer to a wire rack to cool. Continue shaping and baking cookies with the remaining dough.
Cookies can be kept at room temperature in an airtight container for up to 1 week.