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, instant coffee granules 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)

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.

To assemble the brownies top them with the coconut caramel topping.

Cut into 9 brownies and drizzle with melted chocolate if desired.

While the brownies are baking, make your coconut caramel topping.

Add sugar to a medium saucepan and heat over medium heat.

Stir sugar for 5-10 minutes or until the sugar is completely melted and golden brown. (The sugar takes 5 minutes to start to melt and will clump up, that is fine). When the sugar is golden brown and melted immediately take off of the heat and stir in the butter. It will get bubbly which is fine.

Pour in the heavy cream and sea salt and mix until combined.

Place back on the stove for 30 seconds stirring constantly to thicken. Remove from heat and stir in coconut flakes.

Set aside until ready to assemble.