Line two large baking sheets with parchment paper and set aside.

Add the light brown sugar to the hot browned butter and stir until fully combined. Set the mixture aside to cool for 15 to 20 minutes, until warm but no longer hot to the touch.

In a medium bowl, whisk together the flour, baking soda, baking powder, and kosher salt. Set aside.

Once the butter mixture has cooled, add the eggs and bourbon. Whisk until smooth and fully incorporated.

Using a rubber spatula, gradually fold the dry ingredients into the wet ingredients, mixing just until no dry flour remains.

Fold in most of the chocolate chips, reserving a small handful for topping if desired.

Using a 3-tablespoon cookie scoop, portion the dough onto the prepared baking sheets, spacing the dough balls 2 to 3 inches apart. Press a few reserved chocolate chips into the tops, if using.

Cover the baking sheets and refrigerate the cookie dough for 24 hours. This step improves flavor and controls spread.

Remove the chilled dough from the refrigerator and let it rest at room temperature for about 30 minutes before baking.

Preheat the oven to 350°F.

Bake the cookies for 12 to 14 minutes, until the edges are set and lightly golden and the centers still look slightly soft. For a softer cookie, begin checking at 10 minutes.

Remove the baking sheets from the oven and immediately sprinkle the tops with kosher salt, if using.

Let the cookies cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.