01 - Melt butter in a small saucepan over medium heat. Continue cooking, swirling occasionally, until the butter foams and turns deep golden brown with a nutty aroma, about 5 to 7 minutes. Watch closely to avoid burning. Remove from heat and pour into a large heatproof bowl. Let cool for 10 minutes.
02 - In a separate bowl, whisk together the flour, baking soda, and salt until evenly distributed.
03 - Add both brown sugar and granulated sugar to the cooled brown butter. Mix until well combined and smooth.
04 - Beat in the eggs one at a time, mixing fully after each addition. Stir in the vanilla extract until incorporated.
05 - Gradually stir the dry ingredient mixture into the wet ingredients until just combined. Avoid overmixing.
06 - Gently fold in the 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 oven to 350°F. Line baking sheets with parchment paper and set aside.
09 - Scoop dough in portions of about 2 tablespoons each onto the prepared baking sheets, spacing them 2 inches apart to allow for spreading.
10 - Bake for 10 to 12 minutes, until the edges are golden but the centers still look slightly underbaked. Remove from the oven.
11 - Let the cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.