Step 1: Make the Brownie Batter

1. Preheat your oven to 350°F (175°C). Grease a 9×13-inch baking pan and line it with parchment paper.
2. In a large bowl, whisk together melted butter, granulated sugar, and brown sugar until combined.
3. Add eggs, one at a time, mixing well after each addition. Stir in the vanilla extract.
4. In a separate bowl, whisk together flour, cocoa powder, salt, and baking powder.
5. Gradually fold the dry ingredients into the wet mixture until just combined. Stir in chocolate chips, if using.

Step 2: Bake the Brownies

1. Pour the batter into the prepared pan and spread it evenly.
2. Bake for 30–35 minutes, or until a toothpick inserted in the center comes out with a few moist crumbs.
3. Allow the brownies to cool completely before adding frosting.

Step 3: Make the Cream Cheese Frosting

1. In a large bowl, beat together cream cheese and butter until smooth.
2. Add powdered sugar gradually, followed by vanilla extract, and beat until light and fluffy.

Step 4: Assemble the Brownies

1. Spread the cream cheese frosting evenly over the cooled brownies.
2. Slice into squares and serve!