Preheat oven to 350 degrees F. Lightly spray a 9x13" pan with cooking spray and set aside. Or, you can line the pan with foil, creating an overhand to lift the brownie out of the pan after coking.

In a medium bowl, whisk together the flour, baking soda and salt together.

In a separate large bowl, whisk together the boiling water, unsweetened chocolate, cocoa powder and espresso powder and whisk until chocolate is melted. Add in the sugar, oil and vanilla extract.

Add the flour mixture to the chocolate bowl and stir together until just combined. Fold in the chocolate chips.

Place the batter into the prepared pan and for ~35 minutes, or until toothpick inserted into the center comes out mostly clean. Remove pan and let cool for at least 2 hours.

When almost ready to eat; make the frosting! Heat almond/soy milk either in the microwave or in a saucepan until just warm. Transfer to a glass bowl (if not already in one) and add in the chopped semi-sweet chocolate and butter. Cover with a towel and don't touch! Let the heat of the milk melt the chocolate and the butter. Remove the towel after 5 minutes and stir the mixture to just melt the chocolate, then beat the mixture together until butter is completely absorbed. You can use a stand mixer or a whisk- just be prepared for a good arm workout!

Add in 1 cup of powdered sugar and whisk together until powdered sugar is absorbed and the mixture is smooth. If it's too thin, add in more powdered sugar and beat again until smooth and glossy. I used about 1 1/2 cups powdered sugar total. If the mixture is having a hard time beating together, place the mixture in the fridge for 10 minutes, then try again.