Preheat your oven to 350°F. Lightly grease an 8x8 glass pan.
Melt the butter in a saucepan over low heat. Remove and add the sugar, stirring to combine it all together. Return the sugar/butter mixture to the heat for about a minute or until it’s hot, but not yet bubbling. Remove from heat.
In a small bowl, add the 2 eggs and beat for about a minute. Add the cocoa powder, salt, baking powder and coconut extract and beat into the eggs until smooth.
Stir the hot sugar/butter into the egg mixture until it is all smooth.
Add the flour and mix well. Add the chocolate chips and coconut, just until combined.
Pour the batter into your lightly greased 8x8 pan and bake at 350°F for approx. 25 minutes, or until a toothpick comes out with no loose batter. Allow to cool slightly before cutting or they will fall apart easily. Slice and serve.