Preheat the oven to 350F. Coat a 9x13 baking dish with cooking spray.
Starting with the “for the brownies'' section, combine butter and cocoa in a small saucepan then heat over medium-low until the butter is melted then whisk together with the cocoa. Remove the pan from heat then let cool for about 5 minutes.
Meanwhile, whisk together brown sugar, flour, and salt in a large bowl until well combined. Fold in the room temp butter cocoa mixture from step two until smooth. Finally, whisk in the vanilla then the eggs, one at a time, until smooth.
Transfer brownie mixture from step three to the prepared baking dish then bake in the oven until a toothpick inserted into the middle comes out clean, about 30-35 minutes. Let the brownies cool completely before adding the next two layers.
Meanwhile, add the peanut butter and butter from the “for the peanut butter layer” section to a microwave-safe bowl. Heat in the microwave until butter is melted, about 1-2 minutes. Add the powdered sugar and pinch of salt to the bowl then whisk until smooth.
Spread peanut butter layer over top of the completely cooled brownies creating an even layer. Let chill in the freezer for about 30 minutes.
Meanwhile, from the “for the chocolate marshmallow frosting”, melt the butter and marshmallows together in a medium saucepan over medium-low heat. Once melted, whisk in the powdered sugar, cocoa, and heavy cream until smooth then remove the pan from heat.
Once the peanut butter layer has chilled completely, spread chocolate marshmallow frosting over top creating an even layer. Sprinkle maldon sea over top (if desired) then let chill in the freezer for another 30 minutes.
Slice into 24 brownies and enjoy! p.s. keep these refrigerated :)