01 - Preheat oven to 350°F. Line an 8x8-inch baking pan with parchment paper, allowing overhang for easy removal.
02 - In a medium bowl, whisk together almond flour, cocoa powder, baking powder, and salt until evenly mixed.
03 - In a separate large bowl, whisk eggs and sugar until smooth and thickened. Stir in melted coconut oil or butter and vanilla extract.
04 - Add dry ingredients to wet mixture and stir gently until just combined; avoid overmixing.
05 - Fold in chocolate chips and nuts if using, ensuring even distribution.
06 - Pour batter into prepared pan and smooth the surface with a spatula.
07 - Bake for 22 to 25 minutes until center is set but moist crumbs remain when tested with a toothpick.
08 - Allow brownies to cool completely in the pan before lifting out and cutting into squares.