Preheat the oven to 325°F. Butter a 9-by-13-inch baking pan, line the bottom and long sides with parchment with a 2-inch overhang, then butter and flour the parchment.
Whisk the flour and salt together. Melt the butter in a heatproof bowl set over, but not in, simmering water; remove from the heat and whisk in both sugars and then the cocoa powder.
Whisk in the eggs one at a time until the mixture is glossy, mix in the vanilla, then stir in the flour mixture just until combined.
Spread the batter evenly in the prepared pan and bake for about 30 minutes, until the top is crackly and a tester inserted in the center comes out clean.
Cool in the pan on a wire rack for 30 minutes, lift out by the parchment, cool completely, and cut into 24 squares or rectangles.
Beat the confectioners' sugar, meringue powder, and water on low speed for 7 to 8 minutes, until the royal icing is fluffy but dense.
Pipe thin connected lines on square brownies to form spiderwebs.
Pipe ribbons of icing back and forth on rectangular brownies to form mummy bandages, then add candy eyeballs.