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Place butter in a medium-sized saucepan and melt over low/medium-low heat.
Once melted, increase stovetop heat to just above medium heat.
Swirl and scrape the sides of the pan constantly with a wooden spoon or heatproof spatula.
Once you notice browning and smell the nutty aroma, remove from heat and pour into a large, heatproof bowl.
Allow butter to cool at room temperature until no longer warm to the touch.
Add sugars to the cooled butter and stir well.
Add eggs and vanilla extract and stir until dough is uniform.
In a separate bowl, whisk together flour, cornstarch, baking powder, baking soda, and salt.
Gradually add the flour mixture to the butter mixture, stirring until completely combined.
Add chocolate and stir well to distribute through the batter.
Cover cookie dough bowl with plastic wrap and chill in the refrigerator for at least 30 minutes.
Preheat oven to 350F (175C) and line cookie sheets with parchment paper.
Once dough has finished chilling, scoop by about 2 Tablespoon-sized portions and roll into balls.
Place cookie dough at least 2" apart on prepared cookie sheet.
Bake for 10-12 minutes or until edges are just beginning to turn golden brown.
Let cookies cool for about a minute then sprinkle lightly with flaky sea salt.
Allow cookies to cool completely on baking sheet before removing.