01 - Melt butter in a small saucepan over medium heat. Continue cooking, swirling occasionally, until the butter foams and turns a deep golden brown with a nutty aroma, approximately 5 to 7 minutes. Watch closely to prevent burning. Remove from heat and transfer to a large heatproof bowl. Allow to cool for 10 minutes.
02 - In a separate bowl, whisk together the all-purpose flour, baking soda, and salt until evenly combined.
03 - Add the packed brown sugar and granulated sugar to the cooled brown butter. Mix until fully incorporated and smooth.
04 - Beat in the eggs one at a time, mixing well after each addition. Stir in the vanilla extract until evenly distributed.
05 - Gradually stir the dry ingredient mixture into the wet ingredients, mixing until just combined. Avoid overmixing to keep the cookies tender.
06 - Gently fold in the semisweet chocolate chips and chopped nuts if using, distributing them evenly throughout the dough.
07 - Cover the dough and refrigerate for at least 30 minutes, or up to overnight for thicker, chewier cookies.
08 - Preheat the oven to 350°F. Line baking sheets with parchment paper.
09 - Scoop dough in approximately 2-tablespoon portions onto the prepared baking sheets, spacing each scoop about 2 inches apart to allow for spreading.
10 - Bake for 10 to 12 minutes, until the edges are golden but the centers still appear slightly underbaked. This ensures a soft, chewy texture.
11 - Allow the cookies to cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.