Melt the chocolate and butter in a medium saucepan over low heat, stirring until smooth. Take it off the heat and allow it to cool slightly so that it doesn’t cook the eggs later.

Whisk together the granulated sugar, brown sugar, eggs, and vanilla extract in a separate bowl until glossy and well combined. This should take about 2 minutes—get that mixture nice and airy!

Combine the melted chocolate mixture into the sugar-egg mixture gradually, whisking continuously to maintain a smooth consistency.

Fold in the flour and salt gently until just combined—be careful not to overmix, as this helps keep your brownies fudgy.

Pour the brownie batter into a greased or parchment-lined 9x9-inch pan. Bake at 350°F (175°C) for 28–32 minutes, or until a toothpick inserted comes out with moist crumbs. Let them cool completely on a wire rack.

In a saucepan over medium heat, stir together the sweetened condensed milk, 30g of butter, and the egg yolks. Cook for about 8–10 minutes, stirring constantly until thickened.

Stir in the shredded coconut and chopped pecans, mixing thoroughly for an even texture.

Spread the warm topping over the cooled brownies. If desired, sprinkle with flaky sea salt for an extra touch of flavor. Allow them to set at room temperature or chill for cleaner slices.