Preheat the oven to 350°F. Line a 9x9 baking pan with parchment paper or coat with cooking spray. Set aside.
In small saucepan, melt the butter over low heat. Add the chocolate and stir with a wooden spoon until fully melted. When melted, set aside.
Sift or whisk together the flour, baking powder and salt in a medium mixing bowl. Set aside.
In the bowl of a stand mixer fitted with the paddle attachment or a large mixing bowl using an electric mixer, cream together the eggs and both sugars, beating until light and creamy. Add the vanilla.
Mix the melted chocolate mixture into the wet ingredients until fully blended. In 2-3 increments, add the dry ingredients.
Spread the brownie batter evenly into the pan.
Cook for 35-40 minutes. When the brownies begin to pull from the sides and it passes the toothpick test, remove from the oven and allow to cool completely.
After brownies have cooled cut into 9-12 squares using a plastic knife or a metal knife, but wiping it clean between each cut. Drizzle with caramel and sprinkle with salt, optional.
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Notes
I don't recommend doubling this recipe in one pan. Instead, make two batches. They don't cook right if doubled.