Preheat oven to 350 F. Line a 13 x 9 glass baking dish with parchment, or grease and flour pan.
Melt butter. Beat in sugar and vanilla. Add eggs one at a time, beating well after each addition. Sift flour, cocoa and salt. Add dry ingredients to sugar mixture in several allotments; mix well after each allotment. Fold in walnuts. Spoon brownie mixture into prepared pan and spread evenly.
If adding macaroon topping, pour condensed milk into medium size bowl. Add coconut and vanilla. Stir well. Dollop coconut mixture evenly on top of brownie mixture. Bake 30 minutes or until brownies pull away from the side of the dish.
If frosting is desired, cool brownies at least 15 minutes before frosting. Melt chocolate chips with peanut butter in microwave on HIGH for 5 minutes. Stir well to ensure chocolate chips are fully melted. Spread evenly over brownies.
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