The Food Lab: Better Home Cooking Through Science

Step 1: Season
Season all sides of the steak well with kosher salt and black
pepper at least 45 minutes before cooking, and up to
overnight. At first the salt will draw moisture out of the
surface of the meat, but then it will create a brine with this
extracted liquid that will dissolve some of the meat proteins,
allowing them to reabsorb the liquid, and the salt along with
it. The result is deeper flavoring and a more tender texture.
Letting the steak rest for up to 3 days uncovered on a wire
rack set in a rimmed baking sheet in the fridge will further
improve it.