01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together the flour, baking soda, and fine sea salt in a medium bowl.
03 - Using an electric mixer, beat the softened butter, granulated sugar, and brown sugar until light and creamy, about 2 minutes.
04 - Add eggs one at a time, beating well after each addition. Mix in the vanilla extract.
05 - Gradually add the dry mixture to the wet mixture at low speed until just combined.
06 - Gently fold in the dark chocolate chips and nuts if using, using a spatula.
07 - Scoop heaping tablespoons of dough onto prepared baking sheets, spacing about 2 inches apart.
08 - Sprinkle each portion with a pinch of flaky sea salt.
09 - Bake for 11 to 13 minutes until edges are golden and centers remain soft.
10 - Cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.