Beat butter and sugars with electric mixer on high speed for 2 minutes until mixture is very fluffy and turns several shades lighter in color.
Beat in eggs, vanilla and baking soda for 1 minute, scraping sides of bowl.
Mix in flour just until blended. Stir in chocolate and nuts if using.
Drop dough by 2 tablespoonful scoops onto baking sheet. Bake 10-12 minutes until edges are lightly browned. Cool 1 minute on pan then transfer with a spatula to a rack to cool completely.
