01 - Preheat oven to 350°F. Line an 8-inch square baking pan with parchment paper, leaving an overhang for easy removal.
02 - Whisk almond flour, cocoa powder, baking powder, and sea salt in a medium bowl until evenly mixed.
03 - In a large bowl, whisk melted butter, granulated sugar, and brown sugar until smooth. Add eggs and vanilla extract; whisk until fully incorporated.
04 - Gradually add dry mixture into wet ingredients, stirring just until combined. Fold in chocolate chips and nuts if using.
05 - Pour batter into prepared pan and smooth surface evenly with a spatula.
06 - Bake for 23 to 25 minutes until a toothpick inserted into the center comes out with moist crumbs but no wet batter.
07 - Allow brownies to cool completely on a wire rack. Lift out using parchment overhang, slice into 12 pieces, and serve.