Preheat your oven to 350°F. Grease an 8x8-inch baking pan or line it with parchment paper.
Brown the Butter-In a medium saucepan, melt the butter over medium heat. Continue to cook, lifting and swirling the pan occasionally, until the butter turns golden brown and starts to smell nutty. BE SURE NOT TO BURN. This should take about 4-6 minutes.
Mix the Sugars and Cocoa: Remove the browned butter from heat and immediately add the granulated sugar, brown sugar, and cocoa powder. Stir until well combined.
Add Vanilla and Salt: Stir in the vanilla extract or vanilla bean gel/paste and salt.
Incorporate your Eggs: Let the mixture cool slightly, then add in your eggs one at a time, stirring/mixing well after each addition.
Combine all purpose Flour and Baking Powder: In a separate bowl, whisk together the flour and baking powder. Gradually add this to the wet mixture, stirring until combined. If you're using chocolate chips, fold them in now.
Bake: Pour the batter into the prepared baking dish and spread it evenly. Bake for 25-30 minutes, or until a toothpick inserted into the center comes out with a few moist crumbs.
Remove and allow the brownies to cool completely in the pan before cutting into squares and serving. SERVE AND ENJOY!