Preheat oven to 350 degrees and line baking sheets with parchment paper or silicone baking mats.

Whisk the flour, baking soda, salt and nutmeg together in a medium bowl and set aside.

In a small skillet over medium high heat, melt the butter and continue cooking until the butter is a dark golden brown and has a nutty aroma. This will take about 1-3 minutes, but you’ll need to constantly swirl the skillet and watch it otherwise it’ll burn!

Transfer the brown butter to the bowl of a stand mixer. Add brown sugar and vanilla. Beat until well incorporated. Add the egg and egg yolk and mix until smooth, with no sugar lumps in it.

Let the mixture stand for 3 minutes then beat on high for 30 seconds. Repeat the process of resting and beating 2 more times until the mixture is thick and smooth.

Stir in the flour mixture until just combined then stir in the chocolate chips and pecans.

Using a medium sized cookie scoop, scoop dough onto prepared cookie sheet and arrange them about 2 inches apart. Sprinkle with a fine dusting of sea salt. **Note: don't refrigerate the cookie dough before scooping! This is one of few doughs that doesn't do well after refrigerating, it just gets crumbly and hard to work with. If you want to wait to bake them, scoop and then refrigerate/freeze. Don't do it after.

Bake for 10-12 minutes or until the cookies look just set and no longer doughy in the middle.

Let cookies sit on cookie sheet for 5 minutes before transferring to a wire cooling rack to cool completely.