Preheat the oven to 375°F. Butter and flour a 8x8-inch baking pan. Set aside.

In a double boiler, melt chocolate and butter, stirring until smooth. Stir in vanilla and let cool slightly.

In a large mixing bowl, beat eggs and sugar on medium high speed until thick and creamy, and sugar is dissolved, about 10 minutes. Gently stir in melted chocolate.

Stir salt into flour and fold gently into chocolate mixture, being careful not to over mix. Spread batter into the prepared ban.

Bake 20 minutes, then cover with foil. Bake an addition additional 8 to 12 minutes or until a toothpick inserted 1 inch from the center comes out clean.

While brownies are baking, prepare the frosting. Melt butter and stir in cocoa powder. Mix until well blended.

Add 2 tablespoons warm water and vanilla and whisk in confectioner's sugar, a little at a time, until frosting is smooth and spreadable, but not too thick.

Remove brownies from the oven and let cool slightly in pan. Spread frosting over warm brownies for a hot fudge sauce effect or spread on cooled brownies and refrigerate until firm for brownies that will be served later or packed for travel.

Cut into 12 pieces.