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TO MAKE THE BROWNIES: Preheat the oven to 350F.
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Line a half-sheet (13 by 18-inch) pan with aluminum foil and grease with butter or cooking spray.
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Using an electric mixer fitted with the paddle attachment, beat the 1 cup butter and the 3 cups brown sugar on medium-high speed until fluffy, about 2 minutes.
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Add the eggs and 1 tablespoon vanilla and continue beating for another minute.
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In a bowl, stir together the flour, baking powder, and salt.
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Beat the flour mixture into the butter mixture on low speed until incorporated.
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Stir in the pecans.
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Pour into the prepared pan, smoothing the top.
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Bake until the bars are set and slightly puffed, 25 to 30 minutes.
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Cool completely before icing.
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TO MAKE THE ICING: In a saucepan set over medium heat, melt the 1 cup butter and 2 cups brown sugar.
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Once the mixture is lightly bubbling, decrease the heat to medium-low and cook, stirring occasionally, for 2 more minutes; set aside.
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Using an electric mixer fitted with the paddle attachment, beat the powdered sugar, half-andhalf, and vanilla on medium speed until creamy, about 1 minute.
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Add the melted butter mixture and beat until combined.
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Pour over the cooled brownies and spread evenly.
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Let the brownies sit for about 30 minutes to allow the icing to firm up before cutting into squares.
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Left uncut in the pan, the bars will keep at room temperature, covered, for up to 3 days.
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Cut them the day youll serve them.
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Once cut, they can be wrapped and frozen for up to 3 weeks.
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For an old-fashioned look that doubles as brownie holder and sticky finger protector, wrap each brownie in parchment paper halfway up.
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For an attractive presentation, stack them overlapping and at an angle on a serving tray.