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Preheat the oven to 350°F (175°C). Grease an 8x8-inch baking pan or line it with parchment paper.

Melt the butter in a medium saucepan over low heat or in the microwave. Let it cool slightly.

In a mixing bowl, combine melted butter and sugar. Whisk until smooth.

Add the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.

In a separate bowl, whisk together the cocoa powder, flour, salt, and baking powder. Gradually fold this dry mixture into the wet ingredients until just combined. Be careful not to overmix.

If desired, fold in chocolate chips or nuts.

Pour the batter into the prepared pan, spreading it evenly.

Bake for 20–25 minutes, or until a toothpick inserted in the center comes out with moist crumbs. Avoid overbaking for fudgier brownies.

Let the brownies cool completely in the pan before cutting into squares.