01 - Preheat the oven to 350°F and line two baking sheets with parchment paper.
02 - Whisk together the all-purpose flour, baking soda, and fine sea salt in a medium bowl.
03 - Beat the softened butter, granulated sugar, and light brown sugar until light and creamy, approximately two minutes.
04 - Add the eggs one at a time, mixing thoroughly after each addition, then blend in the vanilla extract.
05 - Gradually add the dry ingredients to the wet mixture on low speed until just combined.
06 - Gently fold in dark chocolate chips and nuts if using, with a spatula.
07 - Drop heaping tablespoons of dough onto the prepared sheets, spacing each about two inches apart.
08 - Sprinkle each cookie dough portion with a pinch of flaky sea salt.
09 - Bake for 11 to 13 minutes until edges turn golden but centers remain soft.
10 - Let cookies cool on the baking sheets for five minutes before transferring to a wire rack to cool completely.