preheat oven to 350 degrees, prepare 9×13 pan

Melt butter in a sauce pot. Add sugar and stir over medium heat for 3-5 minutes, until sugar has melted slightly and liquid is silky.

Remove from heat and pour into a large bowl. Use a spatula to scrape all butter into bowl.

Add eggs one at a time, stirring between each one. Add cocoa powder and stir until fully combined.

Add baking powder, salt and flour. Stir until just combined, though make sure there are no lumps or ‘pockets’ full of flour in the batter. Add the chocolate chips.

Pour into a prepared 9×13 pan and use the back of a spoon to spread out evenly. Bake for 40 minutes until a toothpick comes out clean. Let cool at least one hour before cutting.

In a sauce pot, combine butter and brown sugar and turn heat to medium heat until comes to a slow boil. Add milk and bring back to boil.

Remove from heat and add powdered sugar. Use a wooden spoon to stir until powdered sugar is fully combined and mixture is creamy. If the mixture has some clumps, then strain before using.

Let cool for 2-3 minutes before pouring (all) of the mixture on top of the brownies. Sprinkle immediately with sea salt or kosher salt. Let set up, around 10 minutes, before cutting into squares.