Preheat the oven to 350 °F (175 °C) and line an 8"×8" (20cmx20cm) pan with parchment paper.
In a medium mixing bowl, stir together the sugar, flour, cocoa powder, and salt. Set aside.
1 1/3 cups (266 grams) coconut sugar, 1/3 cup (43 grams) coconut flour, 3/4 cup (86 grams) Dutch-process cocoa powder, 1/4 teaspoon salt
In a large mixing bowl, stir together the melted coconut oil, vanilla extract and eggs. Stir until combined.
3/4 cup + 2 tablespoons (196 grams) refined coconut oil, 1 tablespoon vanilla extract, 3 large eggs
Add the dry mixture to the wet and stir until combined. Do not overmix! The mixture will be more of a batter than what you see in the video.
Pour the batter into the prepared pan and bake for 16-20 minutes or until the brownies appear set in the middle. It'll have the appearance of cake. They won't be gooey and wet, but shouldn't be dry like cake, either. The brownies will continue to bake as they sit in the pan and will firm up as they cool. These brownies don't have the best texture straight out of the oven, when they're quite cakey. They need to cool for the best texture.
Let the brownies cool completely, about 60-90 minutes, and then prepare the frosting.
In a small saucepan over medium-low heat, mix together all the ingredients. Stir until melted and completely smooth.
1 cup (170 grams) semi-sweet chocolate, 1/4 cup (60 ml) milk, 1/4 cup (56 grams) refined coconut oil, 1 teaspoon vanilla extract, pinch salt
Let cool for about 10-20 minutes or until no longer warm, but still pourable, and then pour over the brownies.
Place the pan in the refrigerator and chill for 1-2 hours or until the frosting is firm (it should be hard enough to cut into squares without making a mess). The frosted brownies are fine at room temperature for 1 day. The frosting won't harden enough to stack the brownies, but it won't be as soft as the warm frosting is.
Unfrosted brownies can also be kept at room temperature for a few days. Cut into 16 squares.