01 - Preheat oven to 350°F. Grease a 24-cup mini muffin tin or line with mini paper liners.
02 - In a mixing bowl, whisk melted butter and granulated sugar until smooth. Add eggs and vanilla extract, beating until fully incorporated.
03 - Sift cocoa powder, flour, salt, and baking powder into the wet mixture. Stir gently until just combined to avoid overmixing.
04 - Fill each mini muffin cup two-thirds full with brownie batter.
05 - Bake for 12 to 15 minutes, or until a toothpick inserted in the center comes out mostly clean. Cool in the pan for 10 minutes, then transfer to a wire rack to cool completely.
06 - While brownies cool, thoroughly wash and hull strawberries, then trim the base flat to ensure stability when placed upright.
07 - In a chilled mixing bowl, whip heavy cream with powdered sugar and vanilla extract until stiff peaks form.
08 - Pipe a ring of whipped cream around the top edge of each brownie bite. Position a strawberry half, cut side down, on each brownie; pipe a small dollop of whipped cream on the strawberry tip to complete the hat.
09 - Serve immediately or refrigerate until ready to enjoy.