Preheat oven to 350°. Line 9 x 13 pan with nonstick foil and set aside.
Stir together butter, sugar, flour, cocoa, baking powder, eggs, cream and 2 teaspoons vanilla in large bowl; beat till all combined. Spread batter in prepared pan.
Bake 40 minutes or until brownies begin to pull away from sides of pan.
When brownies are almost finished baking, combine chocolate chips with sweetened condensed milk in a saucepan and heat till chocolate melts. Add the 1 1/2 teaspoons vanilla.
Immediately spread over hot brownies (I waited 2 minutes before pouring it on). Allow to cool on wire rack then refrigerate. To serve, cut into bars.
Makes 24 to 36 brownies.
