Step #3 In a heavy-bottomed saucepan over low heat/flame, melt butter.
Step #4 Remove from heat & stir/whisk in the cocoa powder; cool.
Step #5 In a mixing bowl, beat eggs, sugar & vanilla.
Step #6 Combine the flour, baking powder & salt; slowly add to the egg mixture; mix/whisk until mixd.
Step #7 Stir in the cooled chocolate mixture; stir until well mixd.
Step #8 Add in chocolate chips (if using) & almonds.
Step #9 Transfer to prepared baking pan.
Step #10 Bake for about 25-28 mins (do not over bake!).
Step #11 Cool on wire rack.
Step #12 To make the coconut filling: in a saucepan, mix all filling ingredients; bring to a boil & stir until marshmallows have melted (this also can be done in the microwave).
Step #13 Pour over cooled brownie.
Step #14 For the topping: In a saucepan mix chocolate chips, butter & half & half or milk; bring to a boil, sugar, stirring until all ingredients are melted & mixd.
Step #15 Spoon over the coconut filling.
Step #16 Sprinkle top with almonds.
Step #17 Chill for about 3 hrs or until set.
Step #18 Cut into bars & store this in the refrigerator.