Brown the Butter: In a heavy-bottomed pan over medium heat, add the unsalted butter. Stir continuously for about 5–7 minutes until it turns a deep golden brown. Remove from heat and let cool.

Mix the Sugars: Combine the browned butter with brown sugar and granulated sugar in a large mixing bowl. Blend until smooth and creamy, about 2–3 minutes.

Add Eggs and Vanilla: Incorporate room temperature eggs and pure vanilla extract into the mixture. Beat until fully combined, about 1–2 minutes.

Combine Dry Ingredients: Whisk together all-purpose flour, baking soda, and a pinch of salt. Gradually mix into the wet mixture until just combined.

Chill the Dough: Cover the dough with plastic wrap and refrigerate for at least 30 minutes.

Preheat Oven: Preheat your oven to 350°F (175°C).

Form Cookies: Scoop tablespoon-sized portions of the dough onto lined baking sheets, spacing them about 2 inches apart.

Bake: Bake for 10–12 minutes, or until edges are set and centers appear soft. Remove from oven.

Finish with Salt: Sprinkle flaky sea salt on top of each cookie immediately after removing from the oven.

Cool: Let cookies cool on baking sheets for about 5 minutes before transferring to wire racks.