1. Heat oven to 325°F. Grease bottom of 13x9x2-inch baking pan.
2. Beat butter, cream cheese and sugar until fluffy. Beat in eggs and vanilla. Combine flour, cocoa, salt and baking powder; gradually add to butter mixture, beating well. Stir in chips. Spread batter in pan.
3. Bake 35 to 40 minutes or until brownies begin to pull away from sides of pan. Cool completely. Frost with BROWNIE FROSTING, if desired. Cut into bars. Makes 24 to 36 brownies
BROWNIE FROSTING: Beat 3 tablespoons softened butter or margarine and 3 tablespoons HERSHEY'S Cocoa until blended. Gradually add 1-1/3 cups powdered sugar and 3/4 teaspoon vanilla extract alternately with 1 to 2 tablespoons milk, beating to spreading consistency. About 1 cup.