Preheat oven to 350°F (175°C). Line an 8x8 inch baking dish with parchment paper.
In a medium saucepan, melt butter over low heat. Remove from heat and stir in sugar, eggs, and vanilla.
Beat in cocoa powder, flour, salt, and baking powder until well combined.
Spread the batter evenly into the prepared pan and bake for 20-25 minutes. Do not overbake. Let cool completely.
While the brownies cool, prepare the mousse. Melt the chocolate in a heatproof bowl over simmering water or in the microwave in short bursts. Let cool slightly.
In a separate bowl, whip the heavy cream, powdered sugar, and vanilla until soft peaks form.
Fold the melted chocolate gently into the whipped cream until well combined.
Spread the mousse over the cooled brownies and smooth the top.
Chill in the refrigerator for at least 2 hours before slicing.