Melt butter in a small skillet or saucepan over medium low heat. Cook, stirring so the butter cooks evenly, until the butter develops a deep amber color and a ‘nutty’ aroma. Chill brown butter in the refrigerator until just firm (about an hour.)
Preheat oven to 350°F.
Cream butter, sugar and corn syrup together until light and fluffy.
Beat in egg. Combine flour, salt and baking soda; and blend into creamed mixture.
Use a small cookie scoop or form the dough into 1-inch sized balls and place 1½-inches apart on a baking sheet. Bake 10 to 12 minutes or until lightly browned. Transfer cookies to wire racks; let cool. Store in airtight container.