Place the butter in a saucepan with a light bottom (so you can see the color of the butter) on the stove.
Melt the butter until browned. Be patient - this will take a few minutes. The butter will start to bubble early in the process, then foam quickly.
When just browned, remove from the stove. The butter will continue browning in the hot pan even off the heat. Be careful not to burn the butter. It should be a light-medium brown color.IMPORTANT: Set aside the butter to cool slightly.
Sift first 6 dry ingredients together into a bowl. Set aside.
Using a separate mixing bowl (with a paddle), combine the sugars loosely. Pour in the (room temperature) browned butter, and mix together until thoroughly combined, about 5 minutes.
MAKE SURE THE BUTTER AND SUGAR MIXTURE IS NOT HOT, as it will cook the eggs when added. Add eggs and mix. Stir in vanilla.
On low speed, add the dry ingredients, a little at a time, and mix until just combined.
Press plastic wrap against dough, or cover with a lid, and refrigerate for 24 to 36 hours. You can bake the dough right away if you wish, but they are significantly better with time (the texture and flavor). You can also freeze the dough after the 24-36 hours.
Bake the Cookies
Preheat oven to 350°F/175° C.
Scoop the dough into approximately 2 1/2-ounce balls. Press them down slightly, and dip the top half of the cookie in sugar.
Place the cookies, evenly spread, on a silicone sheet lined cookie sheet. Bake until golden brown but still soft, 9 minutes. The brown butter sugar cookies should start to turn golden at the bottom.
Remove and place on a cooling rack.
OPTIONAL: melt chocolate and dip part of the cookies and allow to dry on rack.
Notes
If you choose not to weigh your ingredients, please realize that your results will vary each and every time you make these. Weight is the only way to guarantee good results.
The chocolate amount will vary if you use cups due to the size difference of your choice of chocolate. I recommend a scale.
DO NOT USE HERSHEYS, NESTLE or other US type chocolate as these do not have 60% cacao.
If not baking right away, you can shape the cookies, then freeze on a tray and then place in a bag to keep frozen, to bake another time.
To bake from frozen: place on cookie sheet and leave for an hour, then bake as instructed.
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