Preheat oven to 350ºF. Line an 8x8 baking dish with parchment paper or aluminum foil and spray with non-stick spray
For the brownie layer, in a medium bowl, add the sugar, flour, cocoa powder, salt, and baking powder. Set aside
In a small bowl, add eggs, oil, and 1 teaspoon of vanilla extract. Mix with a fork until well combined
Pour the wet ingredients into the dry ingredients and fold over with a spatula until combined. Take 1/4 cup of the batter for the swirls then pour remaining batter into the baking dish
For cream cheese layer, in a bowl, add cream cheese, ¼ cup of sugar, 1 egg, & ½ teaspoon vanilla. Mix. Add orange food coloring and stir. Spread cream cheese layer on top of brownie batter. Drop pieces of the remaining brownie batter on top and swirl
Bake for 30 minutes, remove and let cool completely before slicing. Top your brownies with any spooky toppings, optional, and enjoy!