Preheat your oven to 350°F (175°C). Grease a 9×13-inch baking dish or line it with parchment paper for easy removal later.

In a medium saucepan, melt the butter over low heat. Once melted, stir in the granulated sugar and vanilla extract until combined. Remove the saucepan from heat and let it cool slightly.

Once the mixture has cooled, add the eggs, one at a time, stirring well after each addition until fully combined.

In a separate bowl, whisk together the all-purpose flour, cocoa powder, salt, and baking powder. Gradually add this dry mixture to the wet ingredients, stirring just until combined. Be careful not to overmix; a few lumps are okay.

Pour the brownie batter into your prepared baking dish. Smooth out the top with a spatula and bake for 25-30 minutes, or until a toothpick inserted into the center comes out with a few moist crumbs but no wet batter.

In a medium saucepan over medium heat, pour in the sugar. Stir gently until the sugar begins to melt and turns into a golden brown liquid. Be careful not to burn it!

Once all the sugar is melted, add the butter pieces and stir until melted and combined.

Slowly pour in the heavy cream while stirring continually. Be cautious, as the mixture will bubble up. Once combined, remove from heat and stir in the sea salt. Allow the caramel to cool for a few minutes.

Once the brownies are done baking, remove them from the oven and let them cool for about 10 minutes.

Drizzle the salted caramel over the warm brownies, using a spatula to spread it evenly if necessary.

Allow the brownies to cool completely in the pan before cutting them into squares.

Once cooled, slice into 12 generous squares, serve, and enjoy!