In a medium bowl, whisk together flour, baking soda, and salt. Set aside.

In the bowl of a stand mixer, on medium speed, mix butter, brown sugar, and granulated sugar for 30 seconds. Scrape down bowl. Then add egg, egg yolk, vanilla extract, and almond extract and mix until just combined.

Add half the flour mixture and mix on medium speed just until incorporated. Add remaining flour mixture and mix on medium speed until just incorporated.

With a sturdy spatula or wooden spoon, fold in white chocolate chips and chopped macadamia nuts.

Press a piece of plastic wrap onto the dough in the mixing bowl and then place in the refrigerator for 45 minutes.

Preheat oven to 325° F. Line a sturdy baking pan with parchment paper. With a 3-tablespoon scoop, tightly pack cookie dough into the scoop. Place 6 scoops of dough onto lined baking pan. Press additional white chocolate chips and chopped macadamia nuts into dough, if desired, for texture and presentation. Bake for about 14 minutes, or until edges are just lightly browned. Remove pan from oven and immediately sprinkle cookies lightly with sea salt flakes. Let cookies cool on baking pan for 5 minutes and then transfer to a wire rack to cool completely. Repeat with remaining dough.