Preheat the oven to 375 degrees.

In a small bowl, combine the flour, bran, and baking soda.

In a large bowl, cream the butter and sugar.

Beat in the eggs.

Gradually add the flour mixture to the large bowl, mixing well.

Stir in the nuts and chocolate.

Drop by rounded teaspoonfuls onto ungreased cookie sheets.

Bake for 8 to 10 minutes.