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 bowl, whisk melted butter and sugar until well combined. Add eggs and vanilla extract, beating until the mixture is smooth and glossy. Fold in cocoa powder, flour, salt, and baking powder until just incorporated — do not overmix.
03 - Spread batter evenly into the prepared pan. Bake for 22–26 minutes, or until a toothpick inserted in the center comes out with moist crumbs. Allow to cool completely in the pan.
04 - While the brownies cool, spread shredded coconut in an even layer on a baking sheet. Toast in the oven at 350°F for 5–7 minutes, stirring halfway through, until golden brown. Remove and set aside.
05 - Place unwrapped caramel candies and milk or heavy cream in a microwave-safe bowl. Heat in 30-second intervals, stirring between each, until completely melted and smooth.
06 - Fold toasted coconut into the melted caramel until evenly coated. Spread the mixture in an even layer over the cooled brownie base.
07 - 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.
08 - Drizzle the melted chocolate over the coconut-caramel layer in a decorative pattern. Allow brownies to set at room temperature or refrigerate until the chocolate firms up.
09 - Lift the brownie slab from the pan using the parchment overhang. Cut into 16 even squares and serve.