In a medium bowl, whisk together the flour, baking soda, and fine sea salt. Set aside.

In a large bowl using an electric mixer, cream together the softened butter, granulated sugar, and brown sugar on medium-high speed until light and fluffy, about 2-3 minutes. Scrape down the sides and bottom of the bowl as needed.

Add the eggs one at a time, beating well after each addition. Stir in the vanilla extract. Scrape down the bowl again.

Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Be careful not to overmix.

Gently fold in the chocolate chips with a spatula.

For optimal texture, cover the dough and refrigerate for at least 24 hours (up to 72 hours). This allows the flavors to meld and the dough to hydrate, resulting in a chewier cookie.

Preheat your oven to 177 °C (175 °C). Line baking sheets with parchment paper.

Scoop rounded tablespoons of dough onto the prepared baking sheets, leaving about 2 inches between each cookie. If desired, sprinkle the tops with flaky sea salt.

Bake for 10-13 minutes, or until the edges are golden brown and the centers still appear slightly soft and underbaked. They will continue to cook as they cool.

Let the cookies cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.