Begin by melting ¾ cup of unsalted butter in a light-colored saucepan over medium heat. Stir frequently for about 5–7 minutes until the butter becomes golden brown and emits a nutty aroma. Remove from heat and allow the butter to cool for about 10 minutes.

In a mixing bowl, combine the cooled brown butter with granulated sugar, light brown sugar, a large egg yolk, vanilla extract, and pumpkin puree. Whisk until you achieve a smooth and creamy texture.

In a separate bowl, whisk together all-purpose flour, baking soda, baking powder, salt, and your chosen ground spices. Slowly fold this dry mixture into your wet ingredients until just combined.

Gently stir in the semi-sweet chocolate chips. Cover the bowl with plastic wrap and refrigerate the dough for 20–30 minutes.

Preheat your oven to 350°F (175°C) and prepare baking sheets by lining them with parchment paper. Scoop generous amounts of dough onto the sheets, spacing them a few inches apart. Bake for 10–12 minutes, until edges are golden and centers appear slightly soft.

Allow cookies to cool on baking sheets for 5 minutes before transferring to a wire rack. Sprinkle a pinch of flaky sea salt on top while still warm.