Step 1: Heat oven to 350°F. Spray 13x9-inch pan with cooking spray.
Step 2: In large bowl, beat 1 cup butter with electric mixer on medium speed until smooth and creamy.
Step 3: Beat in granulated and brown sugars, 1 teaspoon vanilla and eggs until smooth.
Step 4: On low speed, beat in flour, 3/4 cup cocoa, the salt and baking soda until soft dough forms.
Step 5: Stir in chocolate chips, marshmallows and cashews. Spread mixture in pan.
Step 6: Bake 15 to 20 minutes or until set. Cool completely, about 1 hour.
Step 7: In small bowl, mix all frosting ingredients except cocoa, adding enough of the half-and-half until frosting is smooth and spreadable.
Step 8: Frost brownies.
Step 9: Sprinkle with 1/4 teaspoon cocoa and additional cashews if desired.
Step 10: Let stand 30 minutes or until frosting is set.
Step 11: Cut into 6 rows by 4 rows.
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