Preheat your oven to 350°F (175°C). Line a 9x13-inch baking pan with parchment paper, leaving some overhang on the long sides to lift the bars out later. Lightly grease the parchment with nonstick spray or butter.
nonstick spray or extra butter, parchment paper
Spread the roughly chopped macadamia nuts on a small baking sheet. Toast in the preheating oven for 5–7 minutes, stirring once, until fragrant and just lightly golden at the edges. Watch closely, as macadamias brown quickly. Set aside to cool slightly.
1 cup macadamia nuts
In a medium bowl, whisk together the flour, baking powder, baking soda, and fine sea salt until well combined.
2 cups all-purpose flour, 1 teaspoon baking powder, 1/2 teaspoon baking soda, 1/2 teaspoon fine sea salt
In a large bowl, whisk the melted, slightly cooled butter with the packed light brown sugar and granulated sugar until the mixture looks thick, glossy, and a little lighter in color, about 1–2 minutes by hand.
3/4 cup unsalted butter, 1 cup light brown sugar, 1/2 cup granulated sugar
Whisk in the eggs, one at a time, until fully incorporated. Stir in the vanilla extract and almond extract (if using) until smooth and slightly thick.
2 large eggs, 2 teaspoons pure vanilla extract, 1/4 teaspoon almond extract
Add the dry ingredient mixture to the wet ingredients. Switch to a spatula and gently fold just until no dry streaks of flour remain. The dough will be thick, like a soft cookie dough; avoid overmixing.
2 cups all-purpose flour, 1 teaspoon baking powder, 1/2 teaspoon baking soda, 1/2 teaspoon fine sea salt
Fold in about 1 1/4 cups of the white chocolate and about 3/4 cup of the toasted macadamia nuts, reserving the remainder of each for sprinkling on top.
1 1/2 cups white chocolate chips or chopped white chocolate, 1 cup macadamia nuts
Scrape the dough into the prepared pan. Use an offset spatula or the back of a spoon to press it into an even layer, making sure to fill the corners. Sprinkle the remaining white chocolate and macadamia nuts evenly over the top and press them in lightly so they adhere.
1 1/2 cups white chocolate chips or chopped white chocolate, 1 cup macadamia nuts, nonstick spray or extra butter, parchment paper
Bake on the middle rack for 20–25 minutes, or until the edges are set and golden and the center looks puffed and just barely set. A toothpick inserted near the center should come out with a few moist crumbs but no wet batter. For softer, gooier bars, pull closer to 20 minutes; for firmer bars, bake toward 25 minutes.
Place the pan on a wire rack and let the bars cool completely in the pan for at least 1 hour so they can set. If desired, sprinkle lightly with flaky sea salt while still slightly warm. Use the parchment overhang to lift the slab out of the pan, then cut into 24 small bars or 18 larger bars, wiping the knife with a warm, damp cloth between cuts for the cleanest slices.
flaky sea salt