In a medium saucepan, melt unsalted butter over medium heat. Continue heating until the milk solids turn golden brown and emit a nutty aroma. Remove from heat immediately, pour into a bowl, and refrigerate until fully solidified, about 1 hour.

1 cup (227 g) unsalted butter browned and re solidified

Once butter is solidified, place in a bowl of a stand mixer. Add white sugar and brown sugar. Mix on medium speed for 3-4 minutes until light and fluffy.

1 cup (227 g) unsalted butter browned and re solidified - ½ cup (100 g) white sugar - 1 ½ cups (320 g) brown sugar (light or dark)

Crack in eggs and add vanilla extract. Mix until combined.

2 large eggs cold - 2 tsp vanilla extract

In a medium bowl, whisk together all-purpose flour, kosher salt, baking soda, and cinnamon (if using).

2 ½ cups (325 g) all purpose flour (option to increase to 13 oz for thicker cookies) - 1 tsp kosher salt (or ½ tsp table salt) - ½ tsp baking soda - ¾ tsp cinnamon (optional)

Add the dry ingredients to the wet mixture in two batches. Mix on low speed until just combined. Avoid overmixing to prevent tough cookies.

Fold in chocolate chips. If using walnuts, fold in chopped walnuts at this stage for half the dough.

2 cups (340 g) semi sweet chocolate chips - 1 cup (100 g) chopped walnuts (optional)

Cover the dough and refrigerate for at least 12 hours, preferably 24 hours. This step improves texture and flavor.

Preheat your oven to 350° F (175° C). Line baking sheets with parchment paper. Scoop dough into 1.5-tbsp balls, tearing each ball in half and placing the rough sides up on the sheet. Bake for 12-14 minutes, until golden around the edges but still soft in the middle.

Let the cookies cool on the baking sheet for 5 minutes before transferring to a cooling rack. If desired, sprinkle with flaky sea salt while warm.

Flaky sea salt