01 - Preheat oven to 350°F. Line an 8-inch square baking pan with parchment paper, leaving enough overhang on the sides to lift the brownies out later.
02 - In a large bowl, whisk together the melted butter and granulated sugar until well combined. Add the eggs and vanilla extract, beating until the mixture is smooth and slightly glossy. Fold in the cocoa powder, all-purpose flour, salt, and baking powder, stirring until just combined — be careful not to overmix.
03 - Pour the batter into the prepared baking pan and spread it into an even layer. Bake for 22–26 minutes, or until a toothpick inserted into the center comes out with moist crumbs clinging to it. Allow the brownies to cool completely in the pan.
04 - While the brownies cool, spread the sweetened shredded coconut in an even layer on a baking sheet. Toast in the oven at 350°F for 5–7 minutes, stirring halfway through, until the coconut turns golden brown. Remove from the oven and set aside to cool.
05 - Place the unwrapped caramel candies and milk or heavy cream in a microwave-safe bowl. Heat in 30-second intervals, stirring between each interval, until the caramel is completely melted and smooth.
06 - Stir the toasted coconut into the melted caramel until evenly coated. Spread the coconut-caramel mixture in a generous, even layer over the completely cooled brownies.
07 - Place the chopped semi-sweet chocolate (and coconut oil or butter, if using) in a microwave-safe bowl. Melt in 20-second intervals, stirring between each, until the chocolate is glossy and smooth.
08 - Drizzle the melted chocolate over the coconut-caramel layer using a spoon or piping bag. Let the brownies set at room temperature or refrigerate until the chocolate firms up.
09 - Lift the brownies from the pan using the parchment paper overhang. Place on a cutting board and cut into 16 even squares. Serve and enjoy.