preheat oven to 350 °F (175 °C) and line an 8×8 inch baking pan with parchment

whisk melted butter and granulated sugar until glossy and combined

add eggs one at a time, then stir in vanilla until smooth

sift in cocoa powder, flour, salt, and baking powder and fold gently into batter

pour batter into prepared pan and spread evenly with a spatula

bake until a toothpick inserted comes out with a few moist crumbs

while brownies cool, combine shredded coconut, sweetened condensed milk, brown sugar, and milk in a bowl

mix until coconut is fully coated and forms a sticky, spreadable frosting

once brownies reach room temperature, spread coconut frosting evenly on top

press extra coconut lightly into frosting for a snow-topped look

let set before slicing into squares and serving