Step 1

Combine flour, baking powder and salt in small bowl.

Step 2

Combine water, 1 to 2 tablespoons coffee granules, granulated sugar and butter in medium, heavy-duty saucepan. Cook over medium heat, stirring constantly, until mixture comes to a boil. Remove from heat; stir in 1 cup morsels until smooth. Stir in eggs one at a time, mixing well after each addition. Stir in flour mixture. Pour into greased 9-inch-square baking pan.

Step 3

Bake in preheated 350° F. oven for 18 to 25 minutes or until wooden pick inserted near center comes out slightly sticky. Cool in pan on wire rack.

Step 4

Combine cream and remaining 1 to 2 teaspoons coffee granules in small, heavy-duty saucepan over low heat, stirring constantly until dissolved. Add remaining 1 cup morsels; stir until smooth. Remove from heat. Stir in powdered sugar; stir vigorously until smooth. Chill until spreading consistency. Spread over cooled brownies. Sprinkle with cocoa.