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1. Preheat your oven to 350°F (175°C). Grease a 9×13 inch baking pan with butter or line it with parchment paper for easy removal.
2. In a medium saucepan, melt the butter over low heat. Stir occasionally to ensure it melts evenly without browning.
3. Once the butter is melted, remove the saucepan from heat and add the granulated sugar. Stir well until the mixture is smooth and glossy.
4. Allow the butter and sugar mixture to cool slightly, about 5 minutes. This will prevent the eggs from cooking when added.
5. After cooling, add the eggs one at a time, mixing well after each addition. Make sure to incorporate each egg fully before adding the next.
6. Add the vanilla extract and mix until combined.
7. In a separate bowl, sift together the all-purpose flour, cocoa powder, salt, and baking powder. This helps to aerate the dry ingredients and remove any lumps.
8. Gradually add the dry ingredients to the wet mixture, stirring gently with a spatula or wooden spoon. Be careful not to overmix; stop as soon as you see no dry flour.
9. If using, fold in the chocolate chips and chopped nuts until evenly distributed throughout the batter.
10. Pour the brownie batter into the prepared baking pan. Use a spatula to spread it evenly into the corners and smooth the top.
11. Bake in the preheated oven for 20-25 minutes. The brownies are done when a toothpick inserted into the center comes out with a few moist crumbs, but not wet batter.
12. Once baked, remove the brownies from the oven and let them cool in the pan on a wire rack for about 10-15 minutes.
13. After cooling, carefully lift the brownies out of the pan using the parchment paper (if used) and let them cool completely on the wire rack.
14. Once the brownies are completely cooled, use a sharp knife to cut them into squares or rectangles. For cleaner cuts, wipe the knife with a damp cloth between cuts.
15. If desired, dust the top of the brownies with powdered sugar or cocoa powder for an elegant finish.
16. Serve the fudgy brownies as is, or with a scoop of vanilla ice cream for an indulgent dessert. You can also drizzle with chocolate sauce or caramel for extra sweetness.
17. Store any leftovers in an airtight container at room temperature for up to 3 days, or refrigerate for up to a week. For longer storage, freeze the brownies in an airtight container for up to 3 months.

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