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Preheat oven to 375°F (190°C) and line a baking sheet with parchment paper.
In a medium bowl, mix together the flour, baking powder, baking soda, and salt. Set aside.
In another large bowl, cream together the butter, brown sugar, and granulated sugar until smooth and creamy.
Add in the egg and vanilla extract, and mix until well combined.
Gradually add the dry ingredients to the wet ingredients, mixing until just combined.
Stir in the chocolate chips.
Using a cookie scoop or tablespoon, drop rounded tablespoons of dough onto the prepared baking sheet.
Bake for 9-11 minutes, or until the edges are golden brown.
Remove from the oven and sprinkle with sea salt flakes.
Allow the cookies to cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.