Pre-heat oven to 350 degrees F.
Grease and flour an 8×8 or 9x9 pan.
In a saucepan or in the microwave, melt 1/2 cup butter. If you melt the butter in the microwave, it usually takes about a minute.
In a large bowl, pour in the melted butter, stir in sugar, eggs, and vanilla.
Add in cocoa powder, flour, salt, and baking powder. Mix well.
Pour into greased and floured pan and bake for about 25 to 30 minutes.
While brownies are baking, make the frosting.