Lightly grease an 8x8-inch square baking pan, or line the pan with parchment or wax paper. Set aside.
Soak dates in lukewarm water in a large bowl for 10 minutes. Drain and chop into small pieces.
25 dates, pitted
Process the walnuts, cocoa powder and salt in the bowl of a food processor until crumbly.
2 1/2 cups walnuts, 3/4 cup unsweetened cocoa powder, 1/2 tsp. kosher salt
Remove half of the walnut mixture and set aside in a bowl (all of the dough won't fit at one time to combine properly so you need to process half, set aside, then process the other half).
Add half of the dates, half of the peanut butter, half of the oil and vanilla to the walnut mixture. Process until combined, adding more coconut oil as needed. If the mixture does not hold together when squeezed in your hand, you’ll know you need to add a touch more. Transfer this half of the dough into the prepared pan.
1/4 cup creamy peanut butter, 1/4 cup coconut oil, melted, 1 tsp. vanilla extract
Place remaining cocoa/walnut mixture, dates, peanut butter, oil and vanilla into processor and process again until combined.
Transfer dough to the pan and press firmly until dough is distributed evenly in the pan. Place in fridge while you make the frosting.
Stir together the cocoa powder, honey, coconut oil and vanilla in a medium sized bowl. Continue to stir until it thickens up a bit. Spread evenly over the brownies in the pan. Refrigerate again for at least 2 hours before cutting. Garnish with cocoa powder if desired.
1/3 cup cocoa powder, 1/3 cup honey or maple syrup, 1/4 cup coconut oil, melted, 1/2 tsp. vanilla extract