Preheat oven to 350°F
Mix together dry ingredients - cocoa, espresso powder, flour, baking powder and salt. Set aside.
Using a hand mixer, mix sugar and melted butter. Add eggs and mix.
Slowly add dry ingredients while mixing.
Line an 8x8 baking dish with foil. Press foil down firmly into the dish. Spray with non-stick.
Pour batter into prepared dish and spread evenly. (batter will be thick)
Bake at 350° for 30 minutes.
Allow brownies to cool before frosting. Once cooled and frosted, remove the foil and brownies from baking dish. Carefully peel foil away from brownies and slice into 9 pieces.