• Pre-heat the oven to 350°F.  
• Grease a 9-inch x 13-inch pan with non-stick cooking spray.
• In a large mixing bowl, pour oil over cocoa powder and mix.
• Add softened butter and mix until smooth.
• Add sugar and mix for 1 minute.
• Add eggs, one at a time, mixing after each addition.
• Add vanilla and mix.
• Add flour and salt; stir to combine.
• Pour batter into prepared pan.
• Place in the pre-heated oven and bake for 30 - 40 minutes or until a toothpick inserted into the center comes out clean.

To prepare the topping:

• In a medium saucepan, over medium heat, combine evaporated milk, sugar, egg yolk and butter.
• Bring to a simmer and cook for 8 - 10 minutes; whisking frequently.
• Remove from the heat and stir in vanilla extract, pecans and coconut.

To prepare the brownies:

• Spoon frosting onto the brownies and carefully spread into an even layer. 
• Cool completely (until the frosting has firmed up a bit) before cutting.
• Placing the brownies in the refrigerator or freezer for a short time will speed along the cooling; do not leave in the refrigerator or freezer too long or the brownies could dry out.