1/2 cup chopped nuts
4 ounces semi-sweet chocolate
1/2 cup flour
1/2 teaspoon baking powder
1 cup sugar
1/2 cup softened butter
2 eggs
1/4 cup cocoa
1 teaspoon vanilla extract
Topping
3/4 cup heavy whipping cream
6 tablespoons brown sugar
6 tablespoons softened butter
1 cup sweetened flaked coconut, toasted

Heat oven to 325°F. Spread nuts in single layer on baking sheet. Bake 5 minutes, turning occasionally, till golden. Increase oven to 350°F. Grease 8 inch square baking pan. Chop chocolate coarsely if not using chocolate chips. Combine flour and baking powder. Beat sugar and butter till light and fluffy. Add eggs, cocoa and vanilla, beat till blended. Add flour mixture. Stir in nuts and chocolate. Spread batter in prepared pan. Bake 35 minutes till toothpick inserted near center comes out almost clean. Cool completely in pan on rack.
Topping
In small saucepan, combine cream and brown sugar. Bring to boil and cook till mixture registers 242°F on a candy thermometer. Remove from heat, cool completely. Whisk in butter till fluffy. Spread topping over cooled brownies. Sprinkle with toasted coconut.
Toasted Coconut
Spread coconut on baking sheet and bake at 350°F for 7-10 minutes. Turn coconut frequently till golden brown.