1. Craft the Chocolate Base

Preheat the oven to 350F (175C). Prepare an 8×8-inch baking pan by lining it with parchment paper, ensuring complete coverage. Whisk melted butter with sugar, incorporating eggs and vanilla until the mixture transforms into a silky emulsion. Gradually fold in cocoa powder, flour, salt, and baking powder, stirring until a uniform chocolate batter emerges. Transfer the batter to the prepared pan, smoothing the surface with a spatula for even distribution. Bake for 22-27 minutes, verifying doneness by inserting a toothpick that comes out with minimal crumbs. Allow brownies to cool completely on a wire rack.

1. Transform into Whimsical Snowmen

Create a glossy icing by gently whisking powdered sugar with milk, adjusting consistency to achieve a smooth, draping texture. Slice the cooled brownies into precise squares. Generously cascade the white icing over each brownie, permitting delicate drips to simulate melting snow. Position a marshmallow atop each brownie to represent the snowman’s head. Utilize black gel icing to meticulously craft expressive eyes and a playful smile. Draw a vibrant orange carrot nose with precision. Embellish the icing with miniature candies or sprinkles to mimic charming buttons. Permit the decorated brownies to rest for 15-20 minutes, allowing the icing to set and stabilize before serving.