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1. Preheat oven to 350? F. Line a 9?9-inch pan with foil and spray with nonstick cooking spray.
2. In a medium bowl, sift flour, baking powder and salt; set aside.
3. Set a heatproof bowl over a pan of simmering water (pan shouldn?t be touching the water). Place butter and chocolate chips in bowl and stir until melted and smooth. Remove from heat and let cool a bit.
4. In a large bowl with an electric mixer, mix sugar, eggs and ? cup kahlua. Pour in buttery chocolate mixture and beat until mixed well. Mix in dry ingredients and beat just until combined.
5. Pour brownie batter into prepared pan. Bake for 40 to 45 minutes, or until top cracks slightly and toothpick inserted in center comes out mostly clean (it might be slightly gooey on the bottom of the toothpick- that?s ok!) Remove brownies from oven and immediately brush warm brownies with 2 Tbsp. of kahlua. Let brownies cool completely. I like to refrigerated them after they have cooled down a bit.
6. Prepare Icing: Place butter in saucepan and heat until lightly browned. Remove from heat and add kahlua & whipping cream. Whisk in powdered sugar until you have the consistency that you desire (you should be looking for a thick, smooth icing that is still pourable). Pour on top of cooled brownies and spread to edges to cover completely. Refrigerate until set. Chilled brownies are easiest to cut? use a large, sharp knife and you?ll get nice, clean cuts.
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