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Step 1
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Preheat oven to 325 degrees. Line a buttered 8-inch square baking dish with foil or parchment paper, allowing a 2-inch overhang. Butter lining (excluding overhang); set aside.
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Step 2
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Make batter: Put chocolate and butter in a medium heatproof bowl set over a pan of simmering water; stir until melted. Let cool slightly.
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Step 3
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Whisk together flour, baking powder, and salt in another medium bowl; set aside.
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Step 4
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Put sugar and eggs in the bowl of an electric mixer fitted with the whisk attachment, and beat on medium speed until pale and fluffy, about 4 minutes. Add chocolate mixture, milk, and vanilla, and mix until combined. Reduce speed to low. Add flour mixture; mix, scraping down sides of bowl as needed, until well combined.
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Step 5
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Pour batter into prepared dish. Bake until a cake tester inserted into center of brownies comes out with a few crumbs but is not wet, 27 to 30 minutes. Let cool on a wire rack.
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Step 6
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make topping: Bring 1/3 cup water and the sugar to a boil in a medium saucepan over medium-high heat, stirring, until sugar has dissolved. When mixture comes to a boil, stop stirring, and wash down sides of pan with a wet pastry brush to prevent crystals from forming. Continue to cook, swirling pan occasionally, until medium amber, 5 to 7 minutes.
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Step 7
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Remove from heat, and immediately add cream, vanilla, and salt. Gently stir with a wooden spoon or heatproof spatula until smooth. Add pecans; stir until caramel begins to cool and thickens slightly, about 1 minute.
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Step 8
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Pour caramel over cool brownies; spread with an offset spatula. Refrigerate until cold, 30 minutes to 1 hour.
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Step 9
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Let brownies stand at room temperature at least 15 minutes before serving. Lift out, and cut into 16 squares, wiping knife with a hot, damp cloth between each cut. Brownies can be refrigerated in an airtight container up to 2 days.
