The night before you plan to make the cookies, place butter in a saucepan over medium heat. Allow it to melt and continue to cook, stirring occasionally until little brown flecks star to settle on the bottom of the pan and the butter takes on a nutty scent.
Transfer the butter to an airtight container and allow it stay on the counter overnight. (If you don’t want to do this ahead of time, you can place it in the fridge until it reaches the consistency of soft, room temperature butter).
Make the cookies
Preheat oven to 375.
Place brown butter and both sugars in a mixing bowl. Use an electric mixer to beat until light and fluffy, this will take about 5 minutes.
Add the egg and vanilla and continue to using the mixer to beat until combined. Add the flour, salt and baking soda and continue beating until fully combined.
Stir in chocolate chips.
Use a 1.5 tbsp cookie scoop to scoop and drop dough onto a parchment-lined baking sheet.
Bake for 10 minutes. Top with sea salt immediately after removing from the oven. Allow them to sit on the baking sheet for 3 minutes before transferring to a cooling rack.