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Position oven rack in center of oven and preheat oven to 350°F. Line 8”x8” baking pan with parchment paper, leaving a 2” overhang with which to lift and remove cooled brownie from pan for ease of frosting and cutting.
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In bowl, sift or sieve the flour, baking powder, and salt together. Set aside.
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Combine the melted butter and sugar together in bowl of stand mixer fitted with paddle attachment. Beat about 1 minute at medium speed. Add eggs, one at a time, beating well after each addition and scraping sides of bowl with rubber/silicone spatula as and if required. Reduce speed to lowest setting and add the dry ingredients. Increase speed to medium and beat mixture just until dry ingredients are incorporated.
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Transfer half of the batter into a bowl and stir in the coconut and almond extract. Set aside.
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Add the cocoa and vanilla extract to the remaining batter in the mixer bowl and return bowl to the mixer stand. Beat at medium speed just until the cocoa and vanilla are incorporated. Do not overbeat.
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Spread chocolate mixture evenly in prepared pan. Top with the coconut mixture, carefully and gently spreading mixture evenly over chocolate layer.
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Bake for approximately 32-35 minutes or until cake tester inserted into center of brownie comes out clean and the brownie edges are starting to pull away from the sides of the pan. Transfer pan to wire cooling rack to cool completely.
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Using the parchment paper overhang, lift cooled brownie from pan and transfer to cutting board. Peel away the parchment paper. Spread icing (recipe below) evenly over cooled brownie. Refrigerate for about 30-45 minutes to set icing then remove from refrigerator and cut brownie into squares of desired size. Store in airtight container in refrigerator for up to 3 days. For longer storage, freeze brownies in airtight freezer container.