1. Heat oven to 350°F (180°C). Line 13 x 9-inch (33 x 23 cm) baking pan with foil; grease foil.
2. In large bowl, mix together cocoa and baking soda; stir in 1/3 cup (75 mL) of the melted butter. Add boiling water; stir until mixture thickens.
3. Stir in sugar, eggs, vanilla and remaining 1/3 cup (75 mL) butter; stir until smooth. Add flour; blend completely.
4. Stir in peanut butter chips. Pour into prepared pan.
5. Bake 35 to 40 minutes or until brownies begin to pull away from sides of foil. Cool completely in pan. Cover; refrigerate until firm. Remove from pan; remove foil. Cut into shapes with gingerbread man cookie cutters, or cut into squares. Just before serving, sprinkle with powdered sugar, if desired. Decorate as desired.
Makes about 12 large brownies or 36 squares.