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Step 1
Heat the oven to 350°F with racks in the upper- and lower-middle positions. Line 2 rimmed baking sheets with kitchen parchment. In a medium bowl, whisk together the flour, baking soda and salt; set aside.
Step 2
In a 10-inch skillet over medium-high, melt the butter. Cook, swirling the pan frequently, until the milk solids at the bottom are golden brown and the butter has a nutty aroma, 1 to 3 minutes. Pour into a large heatproof bowl, being sure to scrape in the browned bits. Whisk in the tahini. Cool, stirring occasionally, until just warm to the touch.
Step 3
Whisk in both sugars and the eggs until homogeneous. Add the flour mixture and stir with a wooden spoon until no streaks remain.
Step 4
Scoop the dough into 18 even portions (a generous 2 tablespoons each), placing 9 on each prepared baking sheet, spaced evenly apart. Using the palm of your hand, flatten each portion into a round about ½ inch thick. Bake until the cookies are light golden brown at the edges, 16 to 18 minutes, switching and rotating the baking sheets halfway through.
Step 5
Let the cookies cool on the baking sheets for about 5 minutes. Using a wide metal spatula, transfer to wire racks and cool completely, about 30 minutes.
Step 6
Chocolate-Dipped Tahini and Browned Butter Cookies: Once the cookies are fully cooled, in a medium saucepan over medium, bring about 1 inch of water to a bare simmer. Put 1 cup semi-sweet OR dark chocolate chips OR 6 ounces semi-sweet OR bittersweet chocolate (chopped) in a heatproof medium bowl and set the bowl on top of the saucepan; be sure the bottom does not touch the water. Stir occasionally until the chocolate is completely melted. Remove the bowl from the pan. Dip half of the surface of each cookie in the chocolate and return dipped side up to the wire rack. If desired, sprinkle the chocolate-coated areas with sesame seeds (toasted). Let stand until the chocolate sets, about 1 hour.