- Adjust oven rack to middle position and heat oven to 375 degrees. Line 2 large (18- by 12-inch) baking sheets with parchment paper.
- Whisk together 1¾ cups unbleached all-purpose flour and ½ teaspoon baking soda in medium bowl; set aside.
- Heat 10 tablespoons unsalted butter in 10-inch skillet over medium-high heat until melted, about 2 minutes. Continue cooking, swirling pan constantly until butter is dark golden brown and has nutty aroma, 1 to 3 minutes.
- Remove skillet from heat and use heatproof spatula to transfer browned butter to large heatproof bowl. Stir remaining 4 tablespoons unsalted butter into hot butter until completely melted.
- Add ½ cup granulated sugar, ¾ cup packed dark brown sugar, 1 teaspoon table salt, and 2 teaspoons vanilla extract to bowl with butter and whisk until fully incorporated.
- Add 1 large egg and 1 large egg yolk and whisk until mixture is smooth with no sugar lumps remaining, about 30 seconds. Let mixture stand for 3 minutes, then whisk for 30 seconds. Repeat process of resting and whisking 2 more times until mixture is thick, smooth, and shiny.
- Using rubber spatula or wooden spoon, stir in flour mixture until just combined, about 1 minute.Stir in 1¼ cups semisweet chocolate chips or chunks and ¾ cup toasted and chopped pecans or walnuts, if using. Give dough final stir to ensure no flour pockets remain.
- Divide dough into 16 portions, each about 3 tablespoons (or use #24 cookie scoop). Arrange 2 inches apart on prepared baking sheets, 8 dough balls per sheet. (Smaller baking sheets can be used, but will require 3 batches.)
- Bake cookies 1 tray at a time until cookies are golden brown and still puffy, and edges have begun to set but centers are still soft, 10 to 14 minutes, rotating baking sheet halfway through baking.
- Transfer baking sheet to wire rack; cool cookies completely before serving.
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