01 - Preheat oven to 350°F. Line an 8x8-inch baking pan with parchment paper, leaving overhang for easy removal.
02 - Whisk together almond flour, cocoa powder, baking powder, and salt in a medium bowl until evenly blended.
03 - In a large bowl, whisk the eggs and sugar until smooth and slightly thickened. Add melted coconut oil or butter and vanilla extract, stirring to combine.
04 - Fold the dry ingredients into the wet mixture until just combined, taking care not to overmix.
05 - Gently fold in chocolate chips and nuts if using.
06 - Pour batter into prepared pan and smooth the top. Bake for 22 to 25 minutes until the center is just set and a toothpick inserted comes out with moist crumbs.
07 - Let the brownies cool completely in the pan before lifting out and slicing into 12 squares.