Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

Melt unsalted butter in a sauté pan over medium heat, stirring continuously until it reaches a light amber color (5-7 minutes). Let cool for 10 minutes.

In a large mixing bowl, combine cooled browned butter with granulated white sugar and light brown sugar. Beat until smooth and creamy (about 2 minutes).

Incorporate large eggs and vanilla extract into the sugar mixture, mixing until well combined.

Gradually add all-purpose flour to the wet mixture, stirring gently until no dry flour remains. Fold in dark chocolate chips.

Shape the dough into 1 ½ tablespoon balls and place on the lined baking sheet, leaving 2 inches apart.

Bake for 12-15 minutes, until edges are golden and centers are slightly underbaked. Sprinkle with flaky sea salt immediately after removing.