In medium bowl whisk together flours, baking powder, baking soda and salt. Set aside.
In large bowl of a stand mixer on high speed cream butter until smooth.
Add both sugars and continue beating until light and fluffy, about 3 minutes. Stopping once to scrape down the sides of the bowl.
Add eggs and vanilla, beat until smooth.
Add flour mixture until combined evenly.
Add chocolate chips and nuts (if using). Beat until combined.
Cover and refrigerate letting cookie dough rest for 30 minutes or overnight.
Preheat oven to 350°F.
Make dough balls using a small scoop.
Place cookies on a cookie sheet at least 2 inches apart. Bake for 11-13 minutes until golden brown and the edges are set.
Cool cookies on the baking sheet for 2-3 minutes then transfer to a wire rack. Cool completely before storing.
Store in air tight containers for maximum freshness.