HEAT OVEN to 375F/190C. Line a large baking sheet with parchment paper )or a silpat/silicone baking mat) and a second smaller one if making the full batch. You can only fit 12 large cookies on a pan t leave room for spreading. (I cut them in half and freeze the remaining raw dough balls for later).
MIX DRY INGREDIENTS in a medium bowl. Set aside.
1½ cups all-purpose flour (less 2 tablespoons), Note 1, ½ teaspoon baking soda, ½ teaspoon baking powder, 1 tablespoon cornstarch, 3/4 teaspoon kosher salt
MAKE COOKIE DOUGH: Beat soft butter and sugar for 1 minute in a large mixing bowl until fluffy using an electric hand mixer or stand mixer. Add egg and vanilla and beat for 1 minute. Add the dry ingredient flour mixture and beat on low speed just until combined. Don't overmix. Add chocolate chips and walnuts and stir into batter by hand. Or use your hand to mix them in as the batter is thick.
10 tablespoons softened salted or unsalted butter, ¾ cups brown sugar (+ 2 more tbsp), 1 large egg, room temperature, 2 teaspoons vanilla extract or paste, 1 cup chocolate chips, Note 2, 1 cup walnuts, roughly chopped and toasted, Note 3
FORM COOKIE DOUGH INTO BALLS: Form dough into large balls (size of small plum) about 2 inches/5 cm) for large cookies. You can make them smaller if you prefer. Place them on prepared pan . No need to make the balls perfectly round. Flatten cookies a little bit, not too much. Cover pan with plastic wrap and place in fridge to chill for at least 30 minutes or up to a day. This will help build flavor and prevent spreading.
BAKE: for 13-16 minutes depending on the size of cookies and the texture you want. Bake time will be less for softer cookies, more for crispier cookies. Sprinkle very lightly with sea salt if desired right after you take the cookies out of the oven so the salt with stick to cookies. Cool cookies for a few minutes then transfer to a cooling rack. If you love melty chocolate, eat them when they are a little warm.