01 - Preheat oven to 350°F. Line an 8x8-inch baking pan with parchment paper, leaving overhang for easy removal.
02 - Whisk almond flour, cocoa powder, baking powder, and salt in a medium bowl until evenly mixed.
03 - In a large bowl, whisk eggs and sugar until smooth and slightly thickened. Stir in melted coconut oil or butter and vanilla extract.
04 - Add dry ingredients to wet mixture and stir until just combined without overmixing.
05 - Fold in chocolate chips and optional nuts gently to preserve texture.
06 - Pour batter into prepared pan and smooth the surface with a spatula.
07 - Bake for 22 to 25 minutes until the center is set but still moist. Test with a toothpick for moist crumbs.
08 - Allow brownies to cool completely in pan before removing and cutting into 12 squares.