01 - Preheat the oven to 350°F. Line an 8x8-inch baking pan with parchment paper, allowing an overhang for easy removal.
02 - In a medium bowl, whisk together almond flour, cocoa powder, baking powder, and salt until evenly mixed.
03 - In a separate large bowl, whisk eggs and sugar until smooth and slightly thickened. Stir in melted coconut oil or butter and vanilla extract.
04 - Add the dry ingredients to the wet mixture and gently stir until just combined, taking care not to overmix.
05 - Fold in chocolate chips and nuts if using, distributing evenly.
06 - Pour batter into the prepared pan and smooth the surface with a spatula.
07 - Bake for 22 to 25 minutes, until the center is set with a few moist crumbs when tested with a toothpick.
08 - Allow brownies to cool completely in the pan before lifting out using the parchment overhang and slicing into squares.