Lightning Component:

<!--Sample.cmp-->
<aura:component implements="flexipage:availableForAllPageTypes, force:appHostable" access="global">
    <aura:attribute name="recordId" type="string" default="0019000001DEV5z"/>
    
    <div class="slds-m-around--xx-large">
        <!--Open URL in New Browser Tab-->
        <lightning:button label="Open in New Window" variant="brand" onclick="{!c.handleOpenInNewWindow}"/>
        <!--Open URL in New Browser Tab With Record Id-->
        <lightning:button label="Open in New Window With RecordId" variant="brand" onclick="{!c.handleOpenNewWindowWithRecordId}"/>
    </div>
</aura:component>

Lightning JS Controller:

({
    //Open URL in New Browser Tab
    handleOpenInNewWindow : function(component, event, helper) {
        window.open("https://www.salesforce.com", '_blank');
    },
    
    //Open URL in New Browser Tab With Record Id
    handleOpenNewWindowWithRecordId : function(component, event, helper) {
        var recordId = component.get('v.recordId');
        window.open('/' + recordId,'_blank');
    }
})