Preheat your oven to 350°F (175°C). Grease an 8-inch square baking pan and line it with parchment paper.

In a microwave-safe bowl, melt the butter. Stir in granulated sugar, then add the eggs one at a time, beating well after each addition. Mix in vanilla extract until smooth.

Sift together cocoa powder, flour, salt, and baking powder. Gradually stir into the wet mixture until combined.

Fold in the chocolate chips.

Spread the brownie batter into the prepared pan. Bake for 20 to 25 minutes or until a toothpick inserted near the center comes out with moist crumbs.

Allow the brownies to cool completely in the pan on a wire rack.

Use a heart-shaped cookie cutter to cut out individual heart-shaped brownies.

Optionally, dust with powdered sugar or drizzle with melted chocolate before serving.