Preheat oven to 350ºF.

Prepare a 9x13 baking dish by lining it with aluminum foil and spray it with cooking spray.

In a large mixing bowl, place baking chocolate and butter.  Microwave in 30-second intervals, stirring often, until melted and smooth.

Add sugar and cocoa powder.  Beat well.

Add eggs and vanilla.  Beat again.

Add salt and flour.  Beat until smooth and uniform.

Place batter in your prepared baking dish.

Bake for 30-35 minutes or until a toothpick comes out of the center clean.

Allow brownies to cool completely.

To prepare marshmallows, put ¼ cup cold water into a medium mixing bowl.

Sprinkle gelatin over top.  Set it aside and allow it to soften.

Place ¼ cup water and sugar in a small saucepan.  Heat over medium heat, stirring often, until sugar dissolves. Be sure to wipe the sides of the pan down to avoid crystals from forming.

Bring to a boil until temperature reaches 238ºF on a candy thermometer.

Slowly pour sugar mixture into the gelatin mixture.

Beat on medium speed for 3-5 minutes.  Increase speed and beat until peaks form.  This may take 10-15 minutes.

Transfer marshmallow mixture to a small ziplock bag.  Snip a small corner of the bag off.

Pipe marshmallow ghosts onto the cooled brownies.  

When ghosts harden, pipe on eyes and mouths with black frosting.