Preheat oven to 350 degrees.
Add butter to a wide stainless steel bottom pan. Heat on medium-low until it becomes bubbly and you can see the butter solids separate from the liquid. Continue to stir the butter as the butter solids/flecks begin to toast. You'll see brown flecks and begin to smell a nice nutty butter smell.
Remove pan from stove top and transfer butter to let it cool while you prep the rest of your ingredients.
Add browned butter, vanilla, and sugars to a mixing bowl. Beat on medium-high until the sugars are incorporated. The mixture will become smooth and glossy.
Sift the flour, baking soda, baking powder, and salt into the wet mixture until incorporate.
Set mixture aside to cool before adding in chocolate chips, 10-15 minutes.
Add in chocolate chips, mix. Chill dough while the oven preheats.
Scoop heaping spoonfuls, a large cookie scoop works best onto your lined baking sheet. Space cookies 2-3 inches apart.
Bake 9-10 minutes until just the edges are browned and immediately top with a sprinkle of sea salt. Leave the cookies on the sheet to completely cool. This will result in cookies with crisp edges and a cooked, yet gooey center.