01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together flour, baking soda, and fine sea salt in a medium bowl.
03 - Beat unsalted butter, granulated sugar, and brown sugar until creamy and light, about 2 minutes.
04 - Incorporate eggs one at a time, beating well after each addition. Stir in vanilla extract.
05 - Gradually mix dry ingredients into the wet mixture until just combined.
06 - Fold chocolate chips or chopped chocolate evenly into the dough.
07 - Scoop tablespoon-sized balls of dough onto prepared baking sheets, spacing about 2 inches apart.
08 - Sprinkle each portion of dough with a pinch of flaky sea salt.
09 - Bake for 10 to 12 minutes until edges are golden and centers are just set.
10 - Cool on baking sheets for 5 minutes, then transfer to wire racks until completely cooled.