Preheat your oven to 350°F (175°C) and grease an 8x8-inch baking pan, then line it with parchment paper leaving an overhang on two sides for easy removal.
In a medium bowl, whisk together the flour, baking powder, and salt until well combined; set this dry mixture aside.
Using a stand mixer or hand mixer, cream the softened butter and sugar together on medium speed for 2-3 minutes until the mixture is light and fluffy.
Beat in the eggs one at a time, ensuring each is fully incorporated before adding the next, then mix in the vanilla extract.
Reduce the mixer speed to low and gradually add the dry ingredients, alternating with the milk, mixing just until the batter is smooth with no visible streaks of flour.
Spread the batter evenly into the prepared pan and bake for 20-25 minutes, or until a toothpick inserted into the center comes out with a few moist crumbs attached.
Let the brownies cool completely in the pan on a wire rack, then use the parchment paper to lift them out before cutting into triangle shapes to form trees.
Decorate by dipping the base of each triangle in melted chocolate chips, then piping green candy melts or frosting in a zig-zag pattern for branches, and finishing with sprinkles.