Preheat oven to 350 degrees. Line a 9 x 9 or 8 x 8 pan with aluminum foil or parchment paper. Lightly spray with cooking spray or grease with butter. Set aside.Add butter to a medium saucepan and cook over medium heat until light brown / caramel in color. 5-10 minutes. Make sure to keep and eye on it so butter does not burn. It also helps to use a light colored saucepan for this.
Pour browned butter into a large bowl along with both sugars, cocoa powder, salt and baking powder. Stir until combined and allow to rest for 5 minutes or until the mixture has cooled down.
Stir in the eggs and vanilla and mix until batter has a nice sheen to it.
Fold in the flour and stir until combined. (Do not over mix). Add in the chocolate chunks or chips and stir until combined.
Pour the batter into the prepared pan and bake for 20-25 minutes or until the top is set and a toothpick comes out clean.
Allow the brownies to cool completely before frosting. Cut into 9 brownies. (If you are having trouble cutting the brownies place in the fridge for the icing to harden up. This will make them easier to cut.)
Chocolate Buttercream Frosting
Add butter to a stand mixer with the whisk attachment. Beat until fluffy.
Add in cocoa powder, confectioners sugar, milk and vanilla extract. Beat until thick and creamy. If frosting is too thick add more milk. If it is too runny add more powdered sugar.