Start by preheating your oven to 350 degrees. Line a 9x9 baking dish with parchment paper.
Next combine your vegetable oil, vanilla, and sugar together. Then one at a time whisk in your eggs.
Fold in your flour, cocoa powder, and the baking powder.
Bake for around 25-30 minutes or until you stick a toothpick in and it comes out clean.
Allow to fully cool. Remove brownies from pan carefully, and then use your cookie cutter to cut the brownies.
Sit the brownie rounds on a parchment lined baking dish.
Frost the tops of each brownie, and then add 2 eyes, a mini M&M for the nose, and then a white candy melt for the belly. Then take two regular size M&M's for the bottom edge to mimic the penguin's feet.