Pre-heat oven to 350.
In a double boiler or in a medium pan filled with a few inches of water covered with a pyrex bowl, melt together your chocolate chips and butter.
While those are melting, in another bowl whisk together your flour, cocoa powder, baking powder and salt, set aside.
Once chocolate is melted, remove from heat and add your sugar slowly and stir until combined. Next add your eggs, one by one stiring after each addition.
Finally stir in your vanilla.
Fold your wet mixture into the dry until combined.
Pour into a greased 9″x13″ pan and bake for 50-60 minutes or until a toothpick comes out clean. Let cool completely.
To make buttercream, in large bowl beat your butter until fluffy. Add in your extract until combined.
Add your powdered sugar 1 cup at a time until blended.
Lastly add in your marshmallow cream and beat until thickened.
Spread on top of cooled brownies and sprinkle with graham cracker crumbs.