Begin by placing the butter in a medium saucepan over medium heat. Allow the butter to melt completely, then continue to cook it, stirring frequently until it turns golden brown and releases a nutty aroma.
In a large mixing bowl, combine the browned butter with the packed brown sugar and granulated sugar. Blend until smooth and well combined.
Add the eggs one by one into the sugar mixture, mixing on low speed until just incorporated. Then mix in the vanilla extract.
In a separate bowl, whisk together the all-purpose flour, baking soda, and salt. Gradually add the dry mixture to the wet ingredients, stirring gently until just combined.
Fold in the chocolate chips and, if desired, the chopped nuts until evenly distributed throughout the dough.
Wrap the dough in plastic wrap or cover the bowl and refrigerate for at least 30 minutes.
Preheat your oven to 350°F (175°C) and prepare a baking sheet by lining it with parchment paper.
Scoop rounded balls of dough and place them onto the prepared baking sheet, ensuring they are spaced about 2 inches apart.
Bake the cookies for 10-12 minutes, or until the edges turn golden brown and the centers remain soft.
Allow the cookies to cool on the baking sheet for about 5 minutes before transferring them to a wire rack to cool completely.
Notes
Serve warm with a glass of milk and a sprinkle of flaky sea salt.