Preheat oven to 325 degrees.

Spray a 9″ square baking pan with cooking spray.

Blend butter and sugar until light and fluffy, then add the eggs and vanilla, mixing well.

Stir in flour, cocoa, baking powder and salt and mix until well blended.

Spread into prepared pan.

Bake for 30-40 minutes or until toothpick inserted into center of brownies comes out clean

Melt butter in a saucepan over medium low heat.

Stir in the brown sugar and whisk for approximately 2 minutes.

Add in the whipping cream and  whisk for approximately another 2 minutes.

Stir in vanilla.

Cut brownies into squares. 

Drizzle with caramel topping and sprinkle top with sea salt.