Special equipment: 8-inch square baking pan
Preheat oven to 325 degrees F.
Spray pan with nonstick vegetable oil cooking spray. Set aside. Mix wheat bran and 1/2 tablespoon soy flour together and sprinkle evenly over the inside of the greased pan, also coating the sides.
Place the unsweetened chocolate and butter in a steel bowl and melt over a saucepan of simmering water. Whisk in 1 cup sugar substitute and 1/4 cup heavy cream. Once thoroughly blended, turn off heat and keep warm until needed.
With an electric mixer on high, beat the eggs, 1 cup sugar substitute and the vanilla extract just until blended. Reduce to low speed and then blend in the chocolate mixture.
With a wooden spoon, mix in the baking powder, 1 1/4 cups soy flour, walnuts, and 1/4 cup heavy cream. Spread evenly into the prepared pan and bake on the center rack for 35 to 40 minutes, or until a toothpick inserted in the center comes out clean. (Do not over-bake or brownies will be dry and hard.) Cool completely before frosting with low carb chocolate frosting. Cut into 5 rows by 5 rows to make 25 pieces.
Place all ingredients in a medium bowl and whisk until well combined. Use to frost brownies, but make sure brownies are completely cooled, or the butter in the frosting will melt.
Recipe courtesy of George Stella