01 - Preheat oven to 375°F. Line two baking sheets with parchment paper and set aside.
02 - In a medium bowl, whisk together the all-purpose flour, baking soda, and salt until evenly distributed.
03 - In a large bowl, beat the softened butter, granulated sugar, and brown sugar using an electric mixer until the mixture is light, creamy, and fluffy.
04 - Add the eggs one at a time, mixing thoroughly after each addition. Stir in the vanilla extract until fully blended.
05 - Gradually beat the dry ingredient mixture into the wet ingredients on low speed until just combined. Avoid overmixing.
06 - Using a spatula, gently fold in the semi-sweet chocolate chips and chopped nuts if using, ensuring even distribution throughout the dough.
07 - Drop rounded tablespoonfuls of dough onto the prepared baking sheets, spacing them approximately 2 inches apart to allow for spreading.
08 - Bake for 10 to 12 minutes, until the edges are golden brown but the centers remain slightly soft and puffy.
09 - Allow the cookies to rest on the baking sheets for 2 minutes, then transfer them to a wire rack to cool completely before serving or storing.