Dice the cold unsalted butter into 1/2 inch cubes and refrigerate until needed. Keeping the butter cold helps create flaky layers in your biscuits.
In a large mixing bowl, thoroughly whisk together the all-purpose flour, baking powder, white sugar, and fine sea salt. This step ensures even distribution of your leavening and salt for properly risen, flavorful biscuits.
Add the chilled, cubed butter (from Step 1) to the dry mixture (from Step 2). Using a pastry blender, two knives, or a fork, cut the butter into the flour mixture until the largest pieces are about the size of peas. This technique will help to create tender, flaky biscuits.
Pour the half-and-half all at once into the bowl and gently stir until the dough mostly comes together and is just moistened. Do not over-mix, as overworking the dough can lead to tougher biscuits.
Turn the dough out onto a floured surface. If the dough is sticky, lightly sprinkle flour over the top. Pat the dough into a rectangle, then fold it in half. Pat it out again into a rectangle and repeat the fold one more time. Finally, pat the dough into a 5x10-inch rectangle or about 3/4-inch thick. Dip a 2 1/2-inch round biscuit cutter in flour and cut out 8 biscuits. Gather the scraps, form them into a rectangle, and cut out up to 2 additional biscuits. I always try to work quickly here to keep the butter cold for maximum flakiness.
Place the cut biscuits onto a parchment-lined baking sheet about 1 inch apart. Bake in a preheated oven at 450˚F for 12-15 minutes, or until the tops are golden and the biscuits are cooked through. For a rich, golden finish, I like to rotate the baking sheet halfway through baking for even browning.
While the biscuits are still hot, brush the tops with melted unsalted butter. Transfer biscuits to a wire rack to cool for about 10 minutes before serving. For extra indulgence, I sometimes sprinkle a pinch of flaky sea salt on the buttery tops.