Preheat oven to 325 degrees F; spray a 9″ square baking pan with nonstick cooking spray and set aside.
Using a mixer, blend butter and sugar together until light and fluffy; add eggs and vanilla and mix well.
Mix in flour, cocoa, baking powder, and pinch of salt and mix for 1 minute, or until all ingredients are well incorporated.
Bake brownies for 30 minutes or until a toothpick inserted in the center comes out clean.
Allow brownies to cool slightly; drizzle caramel topping on top of warm brownies and then sprinkle sea salt on top. Allow to cool completely before serving.