Melt butter in a medium sized bowl. Stir in sugar.

Beat in eggs, vanilla, salt, and baking powder. Add cocoa and flour.

Pour batter into an 8 x 8 microwave safe baking pan, or other similar sized pan. (I've used a ceramic quiche dish with great success.)

Bake on high (100% power) for 4 1/2 to 5 minutes. Sides should be pulling slightly away from the edges of the pan.

Cool and frost, if desired. These are also great for brownie sundaes or when topped with fresh strawberries. Yum!