Line a rimmed baking sheet with parchment paper.

In the bowl of a stand mixer fitted with the paddle attachment, beat butter and sugars at medium speed until fluffy, 2 to 3 minutes, stopping to scrape sides of bowl. Add eggs, one at a time, beating well after each addition. Beat in vanilla.

In a medium bowl, whisk together flour, baking powder, kosher salt, and baking soda. With mixer on low speed, gradually add flour mixture to butter mixture, beating until just combined. Fold in finely chopped bark and chocolate. Using a 3-tablespoon spring-loaded scoop, scoop dough (about 60 grams each), and place on prepared pan. Cover and refrigerate for at least 2 hours or up to overnight.

Preheat oven to 375°F (190°C). Line baking sheets with parchment paper.

Place cold dough 2 inches apart on prepared pans.

Bake until golden brown, 10 to 12 minutes, rotating pans halfway through baking. Immediately garnish with coarsely chopped bark and sea salt, if desired. Let cool on pans for 5 minutes. Remove from pans, and let cool completely on wire racks. Store in an airtight container for up to 4 days.