Melt the butter in a medium saucepan over medium heat, stirring frequently, until it begins to foam and then turns a golden brown color—this process usually takes about 6 to 8 minutes. Keep a close eye on it to avoid burning, as burnt butter can negatively affect the flavor of the cookies. Once browned, remove the pan from the heat and let the butter cool for about 15 minutes.

In the bowl of a stand mixer fitted with the paddle attachment, or in a large mixing bowl using an electric hand mixer or even a wooden spoon, combine the granulated sugar, brown sugar, fine sea salt, and the cooled browned butter. Mix until the mixture is smooth and well blended.

Add the eggs and vanilla extract to the bowl and mix until fully incorporated.

In a separate bowl, whisk together the all-purpose flour and baking soda. Gradually add the dry ingredients to the butter-sugar mixture, mixing just until the dough comes together—do not overmix. Gently fold in the caramel baking chips and chopped pretzel pieces. If mixing by hand, you may find that the chips don’t incorporate easily because of the melted butter; one helpful trick is to transfer the dough to a large zip-top bag and form it into a log, which helps press the chips evenly into the dough as it chills.

Refrigerate the dough for at least 2 hours. For best results, chill overnight or up to 24 hours.

When ready to bake, preheat the oven to 350°F and line two baking sheets with parchment paper.

Allow the chilled dough to sit at room temperature while the oven heats up, as it will be quite firm straight from the refrigerator. Use a medium cookie scoop (about 1.5 tablespoons of dough) to portion the dough onto the prepared baking sheets. For an extra decorative and flavorful touch, press a few pretzel pieces or a mini pretzel twist onto the tops of the dough balls before baking.

Bake the cookies for 12 to 13 minutes, or until the edges begin to turn golden brown. The centers will still look slightly underdone—this is ideal for a soft and chewy texture. As soon as the cookies come out of the oven, sprinkle each one lightly with flaky sea salt. Let the cookies rest on the baking sheets for 2 to 3 minutes before transferring them to a wire rack to cool completely.