01 - Preheat oven to 350°F. Line an 8-inch square baking pan with parchment paper, leaving overhang for removal.
02 - In a medium bowl, whisk almond flour, cocoa powder, baking powder, and sea salt until evenly mixed.
03 - In a large bowl, whisk melted butter with granulated and brown sugars until smooth. Add eggs and vanilla extract; whisk to incorporate.
04 - Add dry mixture to wet ingredients and stir just until combined. Fold in chocolate chips and nuts if desired.
05 - Pour batter into prepared pan and smooth surface evenly with a spatula.
06 - Bake 23 to 25 minutes until toothpick inserted into center comes out with moist but not wet crumbs.
07 - Allow brownies to cool completely in pan on wire rack. Remove using parchment overhang, slice, and serve.