Preheat the oven 350F.

Line baking sheets with parchment paper.

In a saucepan, melt butter over medium heat; cook until browned. Remove from heat and let cool for a few minutes.

In a bowl, whisk together flour, baking powder and salt; set aside.

In a large bowl, using electric mixer on high speed, beat browned butter with brown sugar and vanilla until fluffy (about 2-3 minutes).

Reduce speed to medium and beat in eggs until smooth.

In three additions, beat in flour mixture just until combined.

With a wooden spoon, stir in the chocolate chips.

Using an ice cream scooper, drop balls of dough 1” apart on a baking sheet. Sprinkle lightly with sea salt if desired (optional).

Bake on the middle rack for 13 minutes.

Let cool on baking sheets for 10 minutes before transferring to wire racks.