In a medium saucepan, melt unsalted butter over medium heat, stirring constantly until it turns a rich, golden brown and develops a nutty aroma, about 5-7 minutes. Remove from heat and let it cool to room temperature before using.

In a stand mixer fitted with a paddle attachment, combine the cooled brown butter with granulated and light brown sugar. Beat on medium speed until smooth and fluffy, about 2-3 minutes.

Add the room temperature eggs, vanilla extract, and optional almond extract. Beat on medium speed for an additional 2-4 minutes until light and airy.

In a separate bowl, whisk together the all-purpose flour, baking soda, and kosher salt. Gradually add this mixture to the wet ingredients mixing on low speed until just combined, about 30 seconds.

Using a large cookie scoop, scoop out about 3 tablespoons of dough per cookie and roll into balls. If desired, roll in sparkling sugar. Place on a lined baking sheet, cover, and refrigerate for at least 2 hours, or ideally overnight.

Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

Arrange the chilled cookie dough balls on the baking sheet about 2-3 inches apart and bake for 9-11 minutes, or until edges are firm but centers are soft.

Allow the cookies to rest on the baking sheet for 2-3 minutes before transferring to a cooling rack to cool completely.