Begin by preheating your oven to 375°F (190°C). This ensures that your cookies bake evenly and attain that perfect golden-brown color. While the oven warms up, line your baking sheets with parchment paper. This simple step makes cleanup easier and helps prevent sticking.

In a medium mixing bowl, combine the all-purpose flour, baking soda, baking powder, and sea salt. Stir well using a whisk or fork to ensure they’re evenly blended. These dry ingredients are crucial; each plays a part in the cookie’s structure and flavor. Set this bowl aside.

In a large bowl, cream together the softened unsalted butter, granulated sugar, and light brown sugar using an electric mixer. Mix until it’s light and fluffy—about 2 to 3 minutes. This aeration process creates a nice texture, so take your time. You want the sugars to break down and meld into the butter effectively.

Next, beat in the eggs, one at a time, followed by the vanilla extract. The mixture should become a smooth and airy batter. Give it about one minute with the mixer to achieve the right consistency.

Stir in the flour mixture gradually until combined. You can do this by hand using a spatula to avoid overmixing. Overmixing can lead to tough cookies, and nobody wants that!

Once the dough forms, fold in the chocolate chips and the optional chopped nuts if you’ve decided to add them. Make sure they’re evenly distributed throughout. This step is where the magic happens—the melting chocolate creates creamy pockets of gooeyness in every bite.

Using a cookie scoop or a tablespoon, roll portions of dough into balls (about 2-3 tablespoons each). This will depend on how big you want your cookies. Place them evenly spaced on the lined baking sheets, giving them room to spread out while baking.

Slide the trays into the preheated oven and bake for about 8-10 minutes. Keep an eye on them—remove the cookies from the oven as soon as they begin to turn a light golden color on the edges. They may look slightly underbaked, but they’ll firm up as they cool.

Let the cookies rest on the baking sheet for around 5 minutes. This step is crucial— it helps them set while still being soft. After this, transfer them to a cooling rack to cool completely.