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Preheat the oven to 350 degrees F.
To a liquid measuring cup, add the chopped chocolate (or semi-sweet chocolate chips), butter and cocoa powder. Microwave in 30 second increments until the chocolate is melted and the mixture is stirred smooth. Set aside to cool slightly. You can also do this on the stovetop if desired.
To a small bowl, add the brown sugar, white sugar and eggs. Using a hand mixer, mix the sugar and eggs together until light and fluffy. Add the vanilla extract and the sourdough discard and mix for a minute or two until completely combined.
Add the chocolate mixture to the sugar/egg mixture and mix again until completely mixed.
To a small bowl add the flour, baking powder and salt and fluff together with a fork. Add the flour mixture to the chocolate mixture and use a wooden spoon to combine completely.
Line an 8 by 8 metal pan with parchment paper. Pour the mixture in the pan and spread to the edges. Bake for about 50-55 minutes until set. The middle may still be a little gooey, but will set up as the brownies cool.
While the brownies cool, prepare the frosting. Mix together melted butter, cocoa powder, vanilla extract, milk and powdered sugar until smooth. Spread on the lukewarm or cooled brownies. Enjoy!