Heat a skillet over medium heat and melt butter. Stir frequently until the butter turns light brown. You may notice brown specks on the bottom of the pan. Remove from heat and cool to room temperature.

In a bowl, whisk flour, baking soda, and salt.

In a bowl whisk cooled butter and both sugars until combined. Add egg and vanilla, mix well.

Gradually add the flour mixture to the sugar mixture and mix just until combined.

Cover and refrigerate dough for an hour, or overnight.

Preheat oven to 350 degrees Line a baking sheet with parchment paper.

Roll dough into one inch balls and use a glass to slightly flatten the dough into a disc on the cookie sheet. Dip in sprinkles if desired.

Bake 12-14 minutes, just until set. Cool the cookies on a wire rack.