Preheat Oven & Prepare Pan:

Preheat oven to 350°F (175°C).

Line a 9x13-inch baking pan with parchment paper or grease lightly.

Make the Brownie Layer:

In a large bowl, whisk together melted butter, granulated sugar, and brown sugar.

Add eggs and vanilla extract; beat until smooth and glossy.

Stir in cocoa powder, flour, salt, and baking powder until just combined.

Pour into prepared pan and spread evenly.

Bake for 25–30 minutes, or until a toothpick comes out with moist crumbs.

Let cool completely.

Toast the Coconut:

While brownies cool, toast shredded coconut in a dry skillet over medium heat or on a baking sheet in the oven, stirring occasionally, until golden brown (5–7 minutes). Set aside.

Make the Caramel Coconut Topping:

In a microwave-safe bowl or saucepan, melt caramels with heavy cream until smooth. Stir every 30 seconds if microwaving.

Fold in toasted coconut (and sea salt if using) until evenly combined.

Assemble the Samoa Topping:

Gently spread the caramel coconut mixture over the cooled brownie base. Use a spatula or buttered hands to press evenly.

Add Chocolate Drizzle:

Melt chocolate chips in the microwave in 20-second intervals, stirring until smooth.

Drizzle over the top of the bars with a spoon or piping bag.

Chill & Slice:

Refrigerate for 20–30 minutes to set the topping.

Slice into squares and enjoy!