Preheat the oven to 350 degrees F (175 degrees C). Line a 9 x 13 rimmed baking sheet or pan with parchment paper and lightly grease with cooking spray.
Stir together butter and cocoa powder in a large bowl until well combined.
Add sugar and salt and mix well.
Stir in flour.
Mix in eggs and vanilla until well blended.
Pour mixture into prepared baking sheet and bake until just done, 18 to 21 minutes.
Meanwhile whisk together butter, cocoa powder, vanilla, and milk in a bowl.
Gradually add in powdered sugar and whisk until thick and creamy.
Let brownies cool for 10 minutes and spread frosting over brownies while they are still warm.
Let cool completely before cutting into squares and serving.
