01 - Preheat oven to 350°F. Line an 8-inch square baking pan with parchment paper, leaving overhang on two sides for easy removal.
02 - In a large bowl, whisk together melted butter and sugar until well combined. Add eggs and vanilla extract, beating until smooth and glossy. Fold in cocoa powder, flour, salt, and baking powder until just combined — do not overmix.
03 - Spread batter evenly into the prepared baking pan. Bake for 22–26 minutes, or until a toothpick inserted in the center comes out with moist crumbs. Allow to cool completely in the pan.
04 - While the brownies cool, spread 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 golden brown. Remove and set aside.
05 - Combine unwrapped caramel candies and milk (or heavy cream) in a microwave-safe bowl. Heat in 30-second intervals, stirring between each, until fully melted and smooth.
06 - Stir the toasted coconut into the melted caramel until evenly coated. Spread the mixture in an even layer over the completely cooled brownies.
07 - Place chopped semi-sweet chocolate (and coconut oil, if using) in a microwave-safe bowl. Melt in 20-second intervals, stirring between each, until smooth and glossy.
08 - Drizzle the melted chocolate evenly over the coconut-caramel layer. Let the brownies set at room temperature or refrigerate until the chocolate is firm.
09 - Lift the brownies from the pan using the parchment paper overhang. Cut into 16 squares and serve.