While the brownies cool, make the coconut caramel. In a medium saucepan, heat the sugar on medium heat for about 5 minutes. Use a spatula to occasionally stir the sugar, getting to the bottom of the pan. At first the sugar will be lumpy, but will soon melt and start turning a brownish color. Don’t stir too often, just enough to keep everything evenly cooking.
After 5 minutes, the sugar should become fully melted. Once it becomes an amber hue, remove from heat immediately and stir in butter. The mixture will violently bubble. You’re doing it right.
Use your spatula to stir the butter and sugar until they melt together completely. This can take 1-2 minutes.
Next, pour in the heavy cream and sea salt. You can use 1 to 1 1/2 teaspoons, depending on how much saltiness you like. Use your spatula to stir until everything is combined. Place back on the stove for about 30 seconds, stirring the whole time. Remove from heat. Stir in coconut flakes. Set aside until brownies are completely cooled.
Run a knife along the edges so they don’t stick to the pan. Spread the coconut caramel on top of the brownies. Again, run a knife along the edges to prevent anything from sticking to the pan.
Heat the chocolate for the drizzle in a microwave-safe bowl in 30 second increments.
Spoon melted chocolate into a small ziplock bag, creating a makeshift pastry bag. Cut a small (tiny!) slit at the bottom corner of the bag. Drizzle the melted chocolate over the coconut caramel. Set in the fridge to cool for about 1 hour. Cut into 9 brownies and serve!