01 - Preheat oven to 350°F. Line an 8x8-inch baking pan with parchment paper, leaving an overhang for easy removal.
02 - In a medium bowl, whisk together almond flour, cocoa powder, baking powder, and salt until evenly mixed.
03 - In a separate large bowl, whisk eggs and sugar until smooth and slightly thickened. Stir in melted coconut oil or butter and vanilla extract.
04 - Add dry ingredients to the wet mixture and stir gently until just combined, avoiding overmixing.
05 - Fold in chocolate chips and optional nuts evenly into the batter.
06 - Pour batter into prepared pan and smooth the top with a spatula. Bake for 22 to 25 minutes, or until center is set and a toothpick comes out with a few moist crumbs.
07 - Allow to cool completely in pan before lifting out via parchment overhang and slicing into 12 squares.