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• Grease and line a 22 cm square baking tin with baking parchment paper.
• Preheat the oven to 200°C. Place the almonds on an oven tray and roast for 10 minutes or until golden. 
• Reduce oven to 170°C. 
• Cream the sugar and eggs. Melt the butter and stir this into the egg mixture with the flour and cocoa.
• Melt the chocolate over a pan of simmering water. Make sure that the water doesn’t touch the bottom of the bowl.
• Stir the melted chocolate and almonds into the egg mixture.
• Spoon the mixture into the prepared cake tin.
• Level the top and bake for 30 - 40 minutes.
• To prepare the topping, melt the butter in a saucepan over medium heat. Add the brown sugar and 1 ½ tablespoons milk/ soya cream; cook 2 minutes. 
• Remove from heat. Add the vanilla extract and icing sugar; stir with a whisk until smooth. 
• Spread mixture evenly over cooled brownies. Let stand 20 minutes or until set. 
• Combine 2 tablespoons milk/soya cream and chocolate and melt over a pan of simmering water. Stir just until smooth; drizzle over caramel. 
• Sprinkle with sea salt; let stand until set. 
• Cut into small squares and dust with cocoa powder.