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Step 1
Preheat oven to 350°F and position rack in the center of the oven. Butter an 8-inch square baking pan or line with parchment paper.
Step 2
Melt the butter in a medium saucepan. Add the sugar and whisk until well combined. Add the beaten eggs and vanilla and whisk until well blended. In a large separate bowl whisk together the cocoa, flour, baking powder and salt. Transfer butter mixture to bowl with flour and stir with spatula or wooden spoon until batter is smooth.
Step 3
Spread into prepared pan and bake for approximately 37-40 minutes. Insert a pairing knife or steak knife straight into center. If it comes out clean or with just a few moist crumbs, the brownies are done.
Step 4
Let cool completely in pan on rack. Brownies can be made two to three days in advance.