Start by making that brown butter. Melt it in a pot over medium heat until it turns a lovely golden brown.
Mix in your chopped chocolate or chocolate chips until everything's melted and combined.
In a big bowl, beat together the eggs, brown sugar, and granulated sugar until they're nice and fluffy.
Pour in that melted chocolate and butter mixture, and give it a good mix.
Add in your flour, cocoa powder, baking powder, and salt, mixing until just combined.
Fold in your chocolate chips or chopped chocolate.
Pop the batter in the fridge for at least 30 minutes (or even overnight if you're planning ahead).
When you're ready to bake, preheat your oven to 350°F.
Scoop out about 1.5 tablespoons of dough per cookie onto a baking sheet lined with parchment paper, spacing them about 2 inches apart.
Bake for 10 to 12 minutes until they're set around the edges but still slightly soft in the center.
Once they're out of the oven, use a cookie cutter to shape them into perfect circles if you'd like, and sprinkle some sea salt on top for an extra touch.
Let them cool on a wire rack before digging in.