Prepare the Brownies:

Preheat Oven: Preheat your oven to 350°F (175°C). Grease and line an 8x8-inch baking pan with parchment paper, leaving an overhang for easy removal.

Melt the Butter: In a medium saucepan, melt the butter over low heat. Remove from heat and stir in the granulated sugar until well combined.

Add Eggs and Vanilla: Whisk in the eggs, one at a time, followed by the vanilla extract until smooth.

Mix Dry Ingredients: In another bowl, whisk together the flour, cocoa powder, salt, and baking powder. Gradually add the dry ingredients to the wet mixture, stirring until just combined.

Bake Brownies: Pour the brownie batter into the prepared baking pan, spreading it evenly. Bake for 25-30 minutes, or until a toothpick inserted into the center comes out with a few moist crumbs.

Prepare the Coconut Pecan Topping:

Make the Topping: In a saucepan over medium heat, combine the evaporated milk, brown sugar, butter, and vanilla extract. Cook until the mixture is bubbly, stirring frequently.

Add Coconut and Pecans: Remove from heat and stir in the shredded coconut and chopped pecans until well mixed. Allow the topping to cool slightly.

Assemble: Once the brownies are done baking, remove them from the oven and spread the coconut pecan topping evenly over the top while they are still warm.

Cool and Serve: Allow the brownies to cool in the pan for at least 15 minutes before lifting them out using the parchment paper. Cut into squares and serve.