Preheat the oven to 350°F and line two sheet pans with parchment paper.
Place the butter in a saucepan and melt over medium heat, stirring often, until the butter foams and turns golden brown and nutty. Set aside.
Add the sugars to a large bowl and pour in the browned butter. Mix to combine. Whisk in the eggs and vanilla. Add the flour, baking powder, baking soda, and salt. Mix to combine with a rubber spatula until mostly combined then stir in the chocolate chips.
Portion the cookies using a large cookie scoop or spoon. Roll into balls and place on sheet pans. Bake for 12-14 minutes or until the tops are set and the edges are a light golden brown.
Remove from the oven and use a large round cookie cutter to gently shape them into perfect circles. Sprinkle with flaky sea salt and let cool for a few minutes before digging in.
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