1 1/2 tablespoons wheat bran, or oat bran 1 1/4 cups plus 1/2 tablespoon soy flour 4 ounces unsweetened baking chocolate 1/2 cup unsalted butter 2 cups sugar substitute (recommended: Splenda) 1/2 cup heavy cream 5 large eggs 1 tablespoon no sugar added vanilla extract 2 teaspoons baking powder 1/2 cup chopped walnuts Low Carb Chocolate Frosting, recipe follows 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. Low Carb Chocolate Frosting: 3 tablespoons unsalted butter, softened (not melted) 5 tablespoons unsweetened cocoa powder 1 cup sugar substitute (recommended: Splenda) 1/3 cup heavy cream 1 teaspoon no sugar added vanilla extract Few drops hot water, as needed, to thin consistency 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.