You want to begin with good quality butter, whether salted or unsalted as the recipe requires or to your taste. I prefer European or Amish-made butter. And sometimes I'll even make my own!
The most important thing about making brown butter is: KEEP YOUR EYES ON THE PRIZE! Do not walk away during the process- EVER! Do not turn your back on it. This moves quickly and burning is not fun!
Take the amount of butter needed for the recipe and place it in a non-stick pan. On medium-low heat, allow it to melt, all the time gently swirling it in the pan. When you see golden bits in the middle and the butter begins to foam a little, turn down the heat to low and keep cooking until it reaches the degree of "golden brown" that you want or until you smell the nutty odor you want to achieve from this process.
Remove immediately from the heat and allow to cool to room temp unless used immediately.
Some people like to strain the butter for use in other applications. But remember: you will have less butter for baking when you do brown the butter because you're losing milk fat.