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Preheat the oven to 350°F. Lightly grease a 9" x 13" pan. Line with parchment, and grease the parchment. While this step isn't strictly necessary, it makes getting the brownies out of the pan a whole lot easier.
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To make the brownies: In a medium-sized microwave-safe bowl, or in a saucepan set over low heat, melt the butter, then add the sugar and stir to combine.
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Return the mixture to the heat (or microwave) briefly, just until it's hot (about 110°F to 120°F), but not bubbling; it'll become shiny looking as you stir it. Heating this mixture a second time will dissolve more of the sugar, which will yield a shiny top crust on your brownies.
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Stir in the cocoa, salt, baking powder, and vanilla.
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Whisk in the eggs, stirring until smooth; then add the flour, chips, and espresso powder, again stirring until smooth.
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Spoon the batter into the prepared pan.
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Bake the brownies for 28 to 30 minutes, until a cake tester or toothpick inserted into the center comes out clean, or with just a few moist crumbs clinging to it. The brownies should feel set on the edges and in the center (barely).
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Remove the brownies from the oven and cool them on a rack for 20 minutes before turning them out of the pan.
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Loosen the edges; use a spatula or turner to loosen the bottom as much as possible; then flip the pan over onto another sheet of parchment or waxed paper. Peel the parchment off the bottom of the brownies. Let them cool completely.
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Use a 2" heart cutter to cut 3 dozen hearts out of the brownies. (Or use a smaller or larger cutter to cut more or fewer hearts.) Place the hearts on a rack set over a piece of parchment or waxed paper.
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Decide whether you want to drizzle the hearts with ganache, or coat them completely. You'll make the lesser amount of ganache for drizzling, the greater amount for glazing.
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To make the ganache: Combine the chips, cream, and corn syrup in a microwave-safe bowl. Heat until the cream is very hot.
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Stir the mixture until the chips melt, then drizzle over the brownie hearts, or spread to cover completely.