Melt the butter in a light colored saucepan over medium heat. Continue cooking, swirling often, until the butter smells nutty and the milk solids at the bottom turn a deep golden brown, about 5 to 7 minutes. Remove from the heat immediately.

Put the brown sugar and granulated sugar in a large mixing bowl. Pour the warm browned butter over the sugars and whisk until the mixture is smooth and looks like wet sand.

Let the sugar butter mixture cool for a few minutes. Whisk in the eggs and vanilla extract until the batter is glossy and completely smooth.

In a separate bowl, whisk together the all-purpose flour, baking soda, and salt. Add the dry mixture to the wet mixture in two or three additions, stirring gently until just combined and no dry streaks remain.

Fold in the semisweet chocolate chips with a spatula until they are evenly distributed throughout the dough.

Cover the bowl and refrigerate the dough for at least 30 minutes. This step is optional, but it enhances the flavor and helps the cookies hold their shape.

Preheat the oven to 350 degrees F. Scoop rounded tablespoons of dough onto parchment paper lined baking sheets, placing them about 2 inches apart. Bake for 10 to 12 minutes, until the edges are golden brown and the centers are just set and slightly soft.

Let the cookies cool on the baking sheet for about 5 minutes, then transfer them to a wire rack to cool completely. Serve warm or at room temperature.