Steps:
- Preheat oven to 325 degrees. Line a cookie sheet with parchment paper. In a saucepan over medium heat, melt butter until it starts to caramelize. It should smell nutty and you will see brown bits at the bottom of the pan. Be careful not to burn the butter - in which case you will have to start over. Pour browned butter into a medium bowl and stir in brown sugar and vanilla. In a small bowl, whisk flour and baking soda. Add flour mixture to butter mixture until combined. Let cool to room temperature. Using a tablespoon or small scoop, drop dough onto cookie sheet. Sprinkle with sea salt and lightly press into top of cookies. Bake 15 minutes or until lightly golden. Don't overcook, or cookies will be too dry and crumbly. If desired, melt chocolate in a double boiler or in the microwave at 15 second intervals, stirring in between. Dip cookies in chocolate and place on wax paper. Let harden in refrigerator but don't serve too cold or cookies will be very hard.
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