Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
In a large mixing bowl, cream the softened butter, brown sugar, and granulated sugar until light and fluffy.
Add the eggs one at a time, mixing well after each addition, then stir in the vanilla extract.
Gradually add the dry flour mixture to the wet ingredients, alternating with the milk. Start and end with the flour mixture. Mix until just combined.
Gently fold in the chocolate chips and walnuts (if using).
Using a large spoon or cookie scoop, drop dollops of the muffin batter onto the prepared baking sheet, spacing them about 2 inches apart.
Bake in the preheated oven for 15-18 minutes, or until a toothpick inserted into the center comes out clean.
Remove from the oven and let cool on the baking sheet for about 5 minutes before transferring to a wire rack to cool completely.
Notes
Serve the muffin tops on a decorative platter and dust with powdered sugar for a sweet touch. You can also add a few chocolate chips on top for an extra chocolaty look!