Make coconut-pecan filling by combining sugar, evaporated milk, 1/4 cup butter, vanilla and egg yolk in saucepan. Blend well. Cook over medium heat until thickened, stirring frequently, about 10 minutes. Remove from heat. Stir in coconut and pecans. Cool to room temperature.
Preheat oven to 350 degrees. Lightly grease heart-shaped muffin tins.
Sift cocoa, flour and salt into a bowl. Set aside.
Cream butter and sugar together. Add eggs and vanilla. Blend well.
Add sifted dry ingredients and mix just until they disappear into the batter.
Spoon brownie batter into prepared cupcake tins, filling 1/3 of the way to top. Flatten a heaping tablespoon of cooled coconut-pecan filling and layer over brownie batter. Cover completely with more brownie batter, filling just about to the top of each cup.
Bake in preheated 350-degree oven for 18 to 20 minutes, until done. Allow to cool slightly in pan. Remove brownies and cool completely on wire rack.
Frost with your favorite chocolate frosting or make a rich chocolate topping by melting 1/2 cup semisweet chocolate morsels with 3 tablespoon butter in a saucepan over low heat. Stir until chocolate is melted. Allow to cool slightly. Spoon over brownies. It will get firm at room temperature.
If you’d rather not frost the brownies, just dust with powdered sugar and nestle a scoop of premium ice cream over the top at serving time.
Makes 9 brownies when using 1/3-cup capacity cupcake tins.