Preheat your oven to 350° F. Line a 9×9-inch pan with foil and spray it with nonstick cooking spray. In a large mixing bowl, melt 1 cup of unsalted butter and let it cool slightly. Once melted, add in 1½ cups of light brown sugar and mix until well combined. In a separate bowl, whisk together 2½ cups of all-purpose flour, 1 teaspoon of salt, and ½ teaspoon of baking powder. Gradually add the flour mixture to the wet ingredients, folding gently until just combined. Fold in 2 cups of semi-sweet chocolate chips until they are evenly distributed throughout the batter. Pour the batter into the prepared pan, smoothing the top with a spatula. Bake in the preheated oven for 25 to 30 minutes. Allow the brownies to cool completely before icing them with the prepared mixture of ¼ cup of butter, 2 tablespoons of Kahlua, and 1 tablespoon of whipping cream, topped with 2¼ cups of powdered sugar.
