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 together 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 combined — do not overmix.
03 - Spread the batter evenly into the prepared pan. Bake for 22–26 minutes, or until a toothpick inserted in the center comes out with moist crumbs attached. Allow to cool completely in the pan.
04 - While the brownies cool, spread shredded coconut evenly on a baking sheet. Toast in the oven for 5–7 minutes, stirring halfway through, until golden brown and fragrant. Remove and set aside.
05 - In a microwave-safe bowl, combine unwrapped caramel candies with milk or heavy cream. Heat in 30-second intervals, stirring between each, until completely melted and smooth.
06 - Fold the toasted coconut into the melted caramel until evenly coated. Spread the coconut-caramel mixture in an even layer over the completely cooled brownies.
07 - Melt chopped semi-sweet chocolate with coconut oil (if using) in a microwave-safe bowl in 20-second intervals, stirring until smooth. Drizzle the melted chocolate over the coconut-caramel layer using a spoon or piping bag.
08 - Let the brownies set at room temperature or refrigerate until the chocolate and caramel layers are firm. Lift from the pan using the parchment overhang, cut into 16 squares, and serve.