Preheat your oven to 350°F (175°C). Grease an 8×8-inch baking pan or line it with parchment paper for easy removal.

In a medium mixing bowl, combine the melted butter and sugar. Whisk together until smooth. Add in the eggs one at a time, beating well after each addition. Stir in the vanilla extract.

In another bowl, whisk together the flour, cocoa powder, salt, and baking powder.

Gradually add the dry mixture to the wet ingredients, alternating with the milk. Stir until just combined. If using, fold in the chocolate chips for an extra chocolatey touch.

Pour the batter into the prepared pan and spread it evenly. Bake for 20-25 minutes, or until a toothpick inserted into the center comes out with just a few moist crumbs.

In a saucepan over medium heat, combine evaporated milk, 1/4 cup butter, and sugar. Bring to a gentle boil, stirring constantly.

In a bowl, lightly beat the egg yolks. Gradually whisk a small amount of the hot mixture into the egg yolks to temper them, then add the egg yolks back into the saucepan.

Continue to cook for another 3-5 minutes until the mixture thickens slightly. Remove from heat and stir in vanilla extract, coconut, and pecans. Set aside to cool.

Once the brownies are out of the oven, let them cool in the pan for about 10 minutes.

Spread the cooled frosting over the warm brownies, ensuring every square is generously covered.

Allow the brownies to cool completely before cutting into squares.