For the Brownie Base:

1. Preheat Oven: Preheat your oven to 350°F (175°C). Grease or line an 8×8-inch baking pan with parchment paper.
2. Mix Wet Ingredients: In a large bowl, whisk together the melted butter, granulated sugar, eggs, and vanilla extract until smooth and well combined.
3. Add Dry Ingredients: Sift together the flour, cocoa powder, salt, and baking powder in a separate bowl. Gradually fold the dry ingredients into the wet ingredients, stirring until fully incorporated.
4. Add Milk: Stir in the milk until the batter reaches a smooth consistency.
5. Optional Chocolate Chips: Fold in the chocolate chips, if desired, for an extra rich brownie base.
6. Bake: Pour the brownie batter into the prepared pan and spread it evenly. Bake for 25-30 minutes, or until a toothpick inserted in the center comes out with a few moist crumbs attached. Let cool while you prepare the frosting.

For the Coconut-Pecan Frosting:

7. Prepare Frosting: In a medium saucepan, combine the evaporated milk, butter, sugar, and egg yolks. Cook over medium heat, stirring constantly, until the mixture thickens (about 8-10 minutes).
8. Add Coconut and Pecans: Remove the saucepan from heat and stir in the vanilla extract, shredded coconut, chopped pecans, and a pinch of salt. Mix until fully combined.
9. Cool: Let the frosting cool for about 10 minutes before spreading it over the cooled brownies.

Assembling the Brownies:

10. Frost the Brownies: Once the brownies have cooled, spread the coconut-pecan frosting evenly over the top.
11. Serve: Cut into squares and serve. Enjoy the rich, fudgy goodness!