01 - Preheat oven to 350°F. Line an 8x8-inch baking pan with parchment paper, ensuring an overhang for easy removal.
02 - In a medium bowl, whisk together almond flour, cocoa powder, baking powder, and sea salt until thoroughly blended.
03 - In a large bowl, whisk melted butter and granulated sugar until smooth. Incorporate eggs and vanilla extract, whisking until evenly combined.
04 - Add the dry mixture to the wet ingredients and mix just until integrated. Fold in chocolate chips and nuts if desired.
05 - Transfer batter to the prepared baking pan, smoothing the surface for even baking.
06 - Place pan in oven and bake for 23 to 26 minutes, until center is just set and a toothpick inserted leaves a few moist crumbs.
07 - Allow to cool completely in the pan. Lift out using parchment overhang and cut into squares.