1-First, brown the butter, oats, and corn kernels in a medium sauté pan over medium-low heat. Stir occasionally until the butter browns and the oats turn golden, about 4-5 minutes. Transfer the mixture to a heat-proof bowl and cool quickly by placing the bowl in ice water, then whisk until the mixture firms to softened butter, about 4-5 minutes.

2-Next, in a large bowl, combine the brown butter mixture with the egg, egg yolk, granulated sugar, and brown sugar. Beat until light and fluffy, about 3-4 minutes. Then, add the salt, baking powder, baking soda, and flour; beat on the lowest speed until just combined and fluffy.

3-Scoop the dough into 45-gram balls.

4-Chill in the refrigerator while preheating the oven to 350°F (175°C).

5-Bake in batches for 11-13 minutes until centers are no longer wet.

6-After baking, tap the baking sheet on the counter to encourage cookies to deflate and develop crinkly tops.

7-Optionally, sprinkle with flaky salt and allow to cool before serving.