Preheat Your Oven: Begin by preheating your oven to 350°F (175°C). Grease a 9×9-inch baking dish or line it with parchment paper for easy removal.

Make the Brownie Batter: In a medium saucepan, melt the butter over low heat. Once melted, remove from heat and stir in the sugar, eggs, and vanilla until smooth.

Combine Dry Ingredients: In a separate bowl, whisk together the cocoa powder, flour, salt, and baking powder. Gradually add the dry ingredients to the butter mixture, mixing until just combined.

Spread the Brownie Base: Pour the brownie batter into the prepared baking dish, spreading it evenly across the bottom.

Prepare the Pecan Topping: In another bowl, whisk together the corn syrup, brown sugar, eggs, and vanilla until smooth. Fold in the chopped pecans.

Add the Topping: Carefully pour the pecan topping over the brownie layer, spreading it gently to cover as much as possible.

Bake: Place the dish in the preheated oven and bake for about 30-35 minutes, or until the edges are set and a toothpick comes out with a few moist crumbs.

Cool and Serve: Let the brownies cool in the pan for at least 20 minutes before cutting into squares. Serve warm or at room temperature, perhaps with a scoop of vanilla ice cream on top!