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