1. Prepare the Brownie Layer

Preheat your oven to 350°F (175°C). Line an 8×8-inch baking pan with parchment paper, leaving some overhang for easy removal, and grease the parchment with nonstick spray or butter.

In a large mixing bowl, whisk together the melted butter and sugar until smooth. Add the eggs and vanilla extract, and whisk until the mixture is pale and slightly thickened, about 1–2 minutes.

Sift in the cocoa powder, flour, salt, and baking powder. Gently fold the dry ingredients into the wet ingredients using a spatula, being careful not to overmix.

Pour the brownie batter into the prepared pan and spread it evenly with a spatula. Bake for 20–25 minutes, or until a toothpick inserted in the center comes out with moist crumbs. Allow the brownies to cool completely in the pan before adding the next layer.

2. Make the Coconut Layer

While the brownies cool, prepare the coconut filling. In a medium bowl, combine the shredded coconut, sweetened condensed milk, and vanilla extract. Mix until the coconut is fully coated and the mixture holds together when pressed.

Once the brownies are cool, spread the coconut mixture evenly over the brownie layer, pressing it gently with the back of a spoon or your hands to create a smooth layer.

3. Prepare the Chocolate Ganache

In a small saucepan, heat the heavy cream over medium heat until it begins to simmer (do not let it boil). Remove the pan from heat and pour the hot cream over the chocolate chips in a heatproof bowl. Let it sit for 2–3 minutes, then stir until the chocolate is completely melted and smooth. For extra shine, stir in 1 tablespoon of butter.

Pour the ganache over the coconut layer, spreading it evenly with an offset spatula or the back of a spoon. Tap the pan gently on the counter to remove any air bubbles and create a smooth surface.

4. Chill and Slice

Refrigerate the brownies for at least 1 hour, or until the ganache is set. Once chilled, use the parchment overhang to lift the brownies out of the pan. Transfer them to a cutting board and slice into 16 squares using a sharp knife. For clean edges, wipe the knife with a damp cloth between cuts.