Place 40g butter in a small saucepan over low heat. Stir constantly with a spatula to ensure even heating.

As it melts, fine bubbles will form. Continue heating as the color turns from pale yellow to light brown, then deep brown. A nutty aroma will appear—turn off the heat immediately.

Strain the browned butter through a fine sieve into a heatproof container. Set aside 26g for later use.

Cut the remaining 110g butter into small pieces and let it soften at room temperature until easily indented with a finger.

Add 2g sea saltand 50g icing sugar. Use a spatula to mix slightly, preventing the sugar from flying when whipped.

Using an electric mixer, beat the butter mixture at low speed, then high speed, until pale, fluffy, and light—similar to a feather-like texture.

Gradually add 20g room-temperature egg in three parts. After each addition, beat at low speed until fully absorbed.

Add the cooled browned butter in three parts as well, beating after each addition until fully incorporated into the mixture.

Combine and sift 26g bread flour, 24g almond flour, and 100g cake flour(or 92g cake flour + 8g cocoa powder for chocolate cookies).

Gently fold the dry ingredients into the butter mixture using a spatula. Use a flipping motion from bottom to top, being careful not to overmix to avoid gluten formation. Stop once the dough comes together evenly.

Transfer the dough into a piping bag fitted with a 1 - 1.5 cm tip. Pipe your desired cookie shapes onto a non-stick baking tray.

Chill the piped cookies in the refrigerator for 10 minutes to help them hold their shape during baking.

Preheat the oven to 165°C.

Smooth any uneven spots on the cookies with a damp fingertip.

Bake the cookies on the middle rack for 25 - 38 minutes, adjusting time as needed based on your oven and cookie size. The cookies are done when the edges are golden.

Let the cookies cool. Once completely cooled, gently twist to remove them from the tray.