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Preheat the oven to 300º F (150º C).
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Melt the butter and add the sugar, vanilla extract, and eggs, and beat them with a whisk. Add the MASECA®, baking powder, cocoa, and once they are well blended, add the chocolate chips. Place the mix in a greased baking pan (8x8) bake for 50 minutes or until the toothpick comes out clean. Cool completely; while you make frosting.
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With an electric mixer, mix the butter and cream cheese together, about 3 minutes on medium speed until very smooth. Scrape down the sides and bottom of the bowl to ensure even mixing.
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Add the vanilla extract and continue to mix. Slowly add the powdered sugar until you reach desired thickness. Tint with your favorite food coloring. Frost brownies when cool and sprinkle with sprinkles.