Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper or a silicone mat.

Whisk the flour, baking soda, and salt in a bowl until evenly combined. Set aside.

In a large bowl, cream the softened butter with the granulated and brown sugars until pale and fluffy, about 2 to 3 minutes with a hand mixer or stand mixer.

Add the eggs one at a time, mixing until each is incorporated. Stir in the vanilla.

Add the dry ingredients in two additions. Mix on low speed just until you no longer see dry streaks. Avoid overmixing to keep the cookies tender.

Fold in the chocolate chips and the nuts if you are using them.

Chill the dough for 30 minutes for thicker cookies, or refrigerate up to 24 hours for deeper flavor. You can bake straight away if time is tight; just expect slightly thinner cookies.

Use a 2-tablespoon scoop to portion dough onto the lined baking sheet, leaving about 2 inches between cookies to allow for spreading.

If desired, press a few extra chocolate chips on top of each dough mound before baking. Sprinkle a pinch of flaky sea salt on top.

Bake for 10 to 12 minutes. The edges should be golden, and the centers should still look soft and slightly underbaked.

Let the cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool. Serve warm or at room temperature.