Prepare the Pan: Preheat the oven to 340°F (170°C). Line a 20 × 20 cm (8 × 8 inch) square pan with parchment paper. A 9 × 9 inch pan can also be used.
Melt the Chocolate: Place the unsalted butter and bittersweet chocolate in a saucepan over low heat. Gently melt them together, stirring until the mixture is completely smooth. Remove from the heat and set aside to cool slightly.
Whisk the Eggs: In a mixing bowl, whisk together the granulated sugar, packed light brown sugar, and room-temperature eggs. Add the vanilla extract and whisk until incorporated.
Combine the Chocolate: Slowly pour the slightly cooled melted chocolate mixture into the egg-and-sugar mixture. Stir until the batter becomes smooth and glossy.
Add the Dry Ingredients: Sift the dark cocoa powder, all-purpose flour, and fine salt into the chocolate mixture. Stir gently until the ingredients are just combined, taking care not to overmix.
Fold in the Nuts: If using toasted pecans or walnuts, add the chopped nuts and gently fold them through the batter using a rubber spatula.
Fill the Pan: Transfer the brownie batter to the parchment-lined pan. Spread it evenly across the pan using a spoon or offset spatula. If desired, sprinkle flaky sea salt over the surface.
Bake the Brownies: Bake at 340°F (170°C) for 30 minutes, following the source recipe's listed cook time.
Cool and Chill: Allow the brownies to cool in the pan, then refrigerate them for at least 4 hours or overnight. Chilling gives the brownies their intended dense, cold texture.
Slice Cold: Remove the chilled brownies and cut them while cold, using a warm, clean knife to achieve neat edges.