In a heavy bottomed sauce pan, brown the butter. If you are unfamiliar with browning butter, I recommend looking up a video on Youtube, there are a million videos out there. I would not recommend skipping this step, as brown butter is an essential flavor to making these the best cookies.
Once your butter is browned, transfer it to a large bowl and add 2 tablespoons of water to the butter. Allow to cool down to room temp or until the butter is solidified. Once the butter is solidified, the water will just be sitting on top of it. Use a stand mixer or hand mixer to beat the butter and water until they emulsify.
Add the sugars to the butter and beat until light and fluffy, for 1-2 minutes. Add the eggs and vanilla and beat until combined, about 1 minute. At this point, use a rubber spatula to scrape down the sides of the bowl and scrape the batter off of the bottom. Make sure all of the batter is evenly combined and mix together for about 1 more minute.
Add the flour, table salt, baking soda, and baking powder to a separate medium-sized bowl. Whisk to combine. Add the combined dry ingredients to the wet ingredients. Mix the dry into the wet until just a few streaks of flour remain. At this point add in your chocolate. I prefer using chopped chocolate bars, but you can also use high quality chocolate baking chips, or just classic chocolate chips, it is up to you.
Use a rubber spatula to fold in the chocolate. Make sure it is evenly distributed and no streaks of flour remain. Portion the dough into tablespoon-sized cookie dough balls. Bake on 350°F for 12-15 minutes. I like to freeze my cookie dough for at least 24 hours before baking it. It allows the flavors to muddle together and yields an incredible cookie. If you can't wait that long though, you can definitely bake these right away. The dough will last in the freezer for at least 2 months.
Once the cookies are baked, sprinkle each with a pinch of flaky salt, this is an optional but delicious step. Enjoy!