Begin by preheating your oven to 350°F (175°C). Prepare two baking sheets by lining them with parchment paper to prevent sticking.
In a medium-sized bowl, whisk together the all-purpose flour, baking soda, and salt until well combined. Set this mixture aside for later use.
In a large mixing bowl, combine the softened butter, light brown sugar, and granulated sugar. Using a hand mixer or stand mixer, cream these ingredients together for about 2-3 minutes until the mixture is light and fluffy.
Incorporate the pure vanilla extract, mixing until combined. Then, add the eggs one at a time, ensuring to mix thoroughly after each addition until fully blended into the batter.
Gradually integrate the reserved dry ingredient mixture into the wet ingredients, stirring gently until just combined. Take care not to overmix, as this can affect the cookie texture.
Carefully fold in the semi-sweet chocolate chips and chopped walnuts or pecans, if using, until they are evenly distributed throughout the dough.
Using a cookie scoop or a spoon, drop generous mounds of dough (approximately 2-3 tablespoons each) onto the prepared baking sheets, ensuring there is ample space (about 2 inches) between each cookie to allow for spreading during baking.
For an added burst of flavor, sprinkle a pinch of flaky sea salt on top of each cookie dough mound.
Bake the cookies in the preheated oven for 10-12 minutes. They should be golden brown around the edges while still soft in the center.
Once baked, let the cookies cool on the baking sheet for about 5 minutes. Then, transfer them gently to a wire rack to cool completely.
Notes
For an elegant touch, drizzle with melted chocolate before serving.