Weigh out the ingredients
You'll need flour, powdered sugar, butter, salt, vanilla, and chocolate.
Brown the butter
Heat the unsalted butter over medium heat, swirling to even out the color. The butter will be ready once the fat solids have separated and darkened, and the butter is an even medium amber color. Place in the freezer for about 15 minutes until solid, yet soft.
Add the solid, yet soft brown butter to the bowl of a stand mixer fitted with a paddle attachment. While mixing on low speed, add the sifted powdered sugar, vanilla, and salt. Add in the flour, and mix until just combined.
Make the shortbread dough
Divide the dough between large sheets of parchment paper. Shape each into a log about 2” in diameter. Wrap the parchment paper around and roll the dough until it forms a smooth, even log. Tie up the ends, then chill in the fridge for at least one hour or up to a few days.
Shape the dough into logs
Remove the cookie dough from the parchment paper and slice ¼” thick cookies. Place all of the cookies on one baking sheet, then freeze for 15 minutes.
Slice the cookie dough
Place the frozen cookie dough on the baking sheet about 1” apart and bake for about 12 minutes or until barely golden on the edges. Allow to cool completely on the baking sheet.
Meanwhile, add the chocolate to a medium bowl and place over a saucepan of simmering water. Stir frequently until completely melted and smooth. Dip each shortbread cookie in the melted chocolate, and top with flaky sea salt.
Dip in chocolate
Enjoy these chocolate dipped brown butter shortbread cookies!