Preheat oven to 325° F. Line a cookie sheet with parchment paper or a Silpat baking mat.

In a small bowl, whisk flour, baking powder, and pinch salt. Set aside.

Place the butter in a medium saucepan. Cook over medium heat, stirring frequently. Once the butter melts, it will begin to bubble and foam. As the milk solids begin to separate, they will turn a rich golden hue and settle to the bottom. Continue cooking until brown specks begin to appear beneath the foam and the foam will begin to disappear. The butter will have a nutty aroma. Be careful not to burn the butter.

Pour browned butter, scraping all the browned bits at the bottom, into a medium heatproof bowl and stir in brown sugar, granulated sugar, and vanilla.

Add flour mixture to butter mixture until just combined. The mixture will resemble wet sand. Let cool to room temperature.

Using a tablespoon size cookie dough scoop or a rounded tablespoon, drop dough onto cookie sheet. With your hands, roll the cookies into balls.

Sprinkle with sea salt and lightly press into top of cookies.

Bake 10 minutes or until lightly golden. Don't overcook, or cookies will be too dry and crumbly.

Allow cookies to cool for 10 minutes on the baking sheet before transferring to a cooling rack.