Preheat oven to 350 F°. Spray an 8x8 inch baking dish with cooking spray.
In a large saucepan, melt the butter over medium heat. Remove from heat, and stir in sugar, eggs and vanilla until thoroughly combined. Mix in cocoa powder, flour, baking powder and salt until well blended. Pour the batter into the prepared pan.
Bake at 350 for 35-40 minutes. Remove from oven and let cool in the pan before topping.
While brownies are baking and cooling, make the coconut filling and ganche.
To make coconut filling
In a medium bowl, mix together sweetened condensed milk, shredded coconut and powdered sugar until well combined
To make chocolate ganache
Place chopped chocolate and butter in a medium bowl. set aside.
In a small saucepan heat heavy cream until it begins to simmer. Remove from heat and puur the cream over the chocolate. Let stand for 1-2 minutes then whisk until smooth. Let ganach cool slightly before topping the brownies.
Scoop the coconut filling mixture onto the cooled brownies and spread into an even layer with an offset spatula. Sprinkle almonds on top of the coconut, then pour the chocolate ganache on top. Spread out the ganache into an even layer, then let cool completely in the refrigerator before slicing and serving.