Step 1

1 Preheat the oven to 350 degrees

Step 2

2 Lightly grease an 11-by-14-inch baking sheet with cooking oil spray, then line it with parchment paper

Step 3

3 Grease the paper as well

Step 4

4 Sift together flour, baking powder and baking soda on a sheet of wax paper

Step 5

5 Combine the butter, the granulated sugar and 1 cup of the light brown sugar in the bowl of a stand mixer or hand-held electric mixer; beat on medium speed until light and fluffy

Step 6

6 Stop to scrape down the bowl

Step 7

7 Add the vanilla bean scrapings and salt; beat on medium speed for 1 minute, then add the egg yolks; beat (medium speed) until well blended

Step 8

8 Stop to scrape down the bowl

Step 9

9 Add the milk and beat on medium speed until well incorporated; stop to scrape down the bowl, then beat (medium) for 30 seconds

Step 10

10 Stop to scrape down the bowl

Step 11

11 Add the flour mixture

Step 12

12 Beat on low speed until combined

Step 13

13 Stop to scrape down the bowl

Step 14

14 Add the Valrhona pearls and beat (low speed) just until distributed

Step 15

15 Place the egg whites in a separate, clean bowl of the stand mixer fitted with a balloon-whisk attachment or use a hand-held electric mixer; beat on medium speed with 1/3 cup of the remaining light brown sugar

Step 16

16 Once the mixture becomes frothy, add another third of the light brown sugar; beat (medium speed) to soft peaks

Step 17

17 Add the remaining third of the light brown sugar; beat (medium) to somewhat firm peaks (a meringue)

Step 18

18 Press the cookie dough onto the baking sheet in an even layer, within a half inch or so of the baking sheet edges

Step 19

19 Spread an even layer of the chocolate chips over the cookie dough, then spread the meringue evenly over the chips

Step 20

20 Bake for 30 minutes, until the meringue layer is golden brown

Step 21

21 Cool completely

Step 22

22 To cut perfect squares, freeze the entire baked sheet

Step 23

23 Loosen any edges stuck to the baking sheet corners, then release from the baking sheet

Step 24

24 Discard the parchment paper

Step 25

25 Use a sharp, clean knife to trim the edges before cutting into 24 or 30 squares (while still frozen)