Preheat your oven to 350°F (175°C). Grease an 8x8 inch baking pan and line it with parchment paper, leaving some overhang for easy removal later.

In a large mixing bowl, whisk together the melted butter and granulated sugar until well combined. This will create a glossy mixture that helps the brownies stay fudgy.

Add the eggs one at a time, whisking well after each addition. This incorporates air into the batter, making the brownies rise slightly.

Stir in the vanilla extract.

In a separate bowl, sift together the flour, cocoa powder, baking powder, and salt. Sifting helps to remove lumps and ensures even distribution of the dry ingredients.

Gradually add the dry ingredients to the wet ingredients, folding gently with a spatula until just combined. Be careful not to overmix, as this can lead to tough brownies.

Pour the brownie batter into the prepared baking pan, smoothing the top with a spatula.

Bake in the preheated oven for 25-30 minutes, or until a toothpick inserted into the center comes out with a few moist crumbs. Allow to cool in the pan.

In a medium bowl, combine the toasted shredded coconut with the caramel sauce and vanilla extract. Mix until the coconut is evenly coated.

Once the brownies are cooled, spread the coconut caramel mixture evenly over the top of the brownies.

In a double boiler or microwave-safe bowl, melt the semi-sweet chocolate chips with the coconut oil until smooth. Stir frequently to avoid burning.

Once melted, drizzle the chocolate over the coconut caramel layer using a fork or piping bag.

Refrigerate the brownies for at least 30 minutes to allow the chocolate to set.

Once set, lift the brownies out of the pan using the parchment paper overhang. Cut into squares and serve.