Step 1

In a small saucepan or in a microwave, melt the butter and chocolate together. Whisk until smooth.  Set aside.

Step 2

In a 2 quart bowl, mix the sugar, flour, salt and baking powder. Mix in chocolate mixture. Add eggs and vanilla; blend until smooth. Stir in walnuts. Carefully spread on the bottom of prepared pan.

Step 3

In a small mixing bowl, blend cream cheese, butter, and sugar until smooth.  Add flour.  Mix in the vanilla and egg blend until smooth. Fold in walnuts. Carefully spread over chocolate layer. Sprinkle cream cheese layer with chocolate chips. Gently press the chocolate chips into the cream cheese layer. Bake in a 350F preheated oven for 25-30 minutes or until cream cheese mixture firm.  Cool completely in the freezer.

Step 4

Melt the cream cheese, butter, and chocolate together.  Stir until smooth. Add the confectioner's sugar and mix until smooth.  Add vanilla and milk, if needed.  Spread over cooled brownies.  Freeze just until set to cut more easily.

Step 5

Melt 1/4 cup semi-sweet chocolate and drizzle brownies.