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 mixing bowl, whisk melted butter and granulated sugar until well combined. Add eggs one at a time, beating after each addition. Stir in vanilla extract until smooth.
03 - Sift cocoa powder, all-purpose flour, salt, and baking powder directly into the wet mixture. Fold gently with a spatula until just combined — do not overmix.
04 - Pour batter into the prepared pan and spread evenly. Bake for 22 to 26 minutes, or until a toothpick inserted into the center comes out with moist crumbs. Allow to cool completely in the pan.
05 - While brownies cool, spread shredded coconut in an even layer on a baking sheet. Toast in the oven at 350°F for 5 to 7 minutes, stirring halfway through, until golden. Remove and set aside.
06 - Place unwrapped caramel candies and milk or cream in a microwave-safe bowl. Heat in 30-second intervals, stirring between each, until completely melted and smooth.
07 - Fold toasted coconut into the melted caramel until evenly coated. Spread the mixture in an even layer over the fully cooled brownie base.
08 - Combine chopped semi-sweet chocolate and coconut oil (if using) in a microwave-safe bowl. Melt in 20-second intervals, stirring between each, until glossy and smooth.
09 - Drizzle melted chocolate over the coconut-caramel layer in a zigzag pattern. Let set at room temperature or refrigerate until firm. Lift brownies from the pan using the parchment overhang, cut into 16 squares, and serve.