Melt the butter in a medium saucepan over medium heat, swirling constantly until it foams, smells nutty, and turns golden brown.
Pour the browned butter immediately into a large heatproof bowl and whisk in the ice water to cool it down.
Whisk the dark brown sugar, granulated sugar, eggs, and vanilla extract into the butter mixture until combined.
Whisk the mixture vigorously for 30 seconds, let rest 3 minutes, and repeat two more times until pale and thickened.⏱ 30 sec
Whisk the flour, baking soda, and kosher salt together in a separate bowl.
Fold the dry ingredients into the wet mixture with a spatula just until a few flour streaks remain.
Gently fold in the chopped bittersweet chocolate chunks until evenly distributed.
Cover the bowl tightly and chill the dough in the refrigerator for at least 12 hours or overnight.
Preheat your oven to 325 degrees Fahrenheit and line two baking sheets with parchment paper.
Portion the dough into 3-tablespoon balls, place them 2 inches apart on baking sheets, and sprinkle lightly with flaky sea salt.
Bake for 13 to 16 minutes until edges are crisp and golden brown while the centers remain soft.⏱ 16 min
Let the cookies rest on the baking sheet for 5 minutes before transferring them to a wire rack.⏱ 5 min