Preheat and Prep: Heat your oven to 350°F (175°C). Line a standard 12-cup muffin tin with paper liners and lightly spray the inside of the liners with non-stick cooking spray.
Mix Wet Ingredients: In a medium bowl, whisk the melted butter and sugar together. Whisk in the eggs one at a time, then stir in the vanilla extract until smooth.
Add Dry Ingredients: Sift in the cocoa powder, flour, salt, and baking powder. Stir gently with a spatula just until the flour disappears. Do not overmix.
Assemble the Cups: Spoon 1 tablespoon of brownie batter into the bottom of each muffin liner. Place one mini Reese's cup flat-side up right in the center. Spoon the remaining batter evenly over the tops, ensuring the candy is completely covered.
Bake and Cool: Bake for 20 to 22 minutes. A toothpick inserted into the brownie edge should come out with a few moist crumbs, but avoid poking the peanut butter center. Cool completely in the tin.