In a large mixing bowl, combine 1 cup of softened unsalted butter and 1 ½ cups of packed dark brown sugar. Beat on medium speed for 3-4 minutes until light and fluffy.

Crack in 2 large eggs and add 1 teaspoon of pure vanilla extract. Mix on low speed until fully incorporated, about 1-2 minutes.

In a separate bowl, whisk together 2 ¾ cups of all-purpose flour, 1 teaspoon of baking soda, and ½ teaspoon of salt.

Gradually add the dry mixture to the wet ingredients, folding together gently until just combined, about 1-2 minutes.

Stir in 1 ½ cups of semi-sweet chocolate chips and if desired, 1 cup of chopped walnuts or pecans.

Using a cookie scoop, portion out the dough onto lined baking sheets, spacing them 2 inches apart.

Preheat the oven to 350°F (175°C) and bake for 9–11 minutes until edges are golden but centers are soft.

Allow cookies to rest on the baking sheet for about 5 minutes before transferring to wire racks to cool completely.