Line an 8x8 inch pan with parchment paper.

Melt the butter and chopped chocolate together until smooth. Let cool slightly.

In a large bowl, whisk the sugar, $2 text{ large eggs}$, and vanilla extract until pale.

Pour in the lukewarm chocolate mixture and stir until combined.

In a separate small bowl, whisk together the flour, cocoa powder, salt, and nutmeg.

Gently fold the dry ingredients into the wet mixture. Mix only until just combined.

Pour batter into the prepared pan.

Bake for 30–35 minutes.

Let the bars cool completely for at least 2 hours before proceeding.

In a large bowl, beat the softened cream cheese until light and fluffy.

Gradually add the powdered sugar until combined.

Mix in the eggnog, rum extract, and ground nutmeg until the mixture is smooth.In a separate, clean bowl, whip the $200 text{ ml}$ ($7 text{ fl oz}$) heavy cream until stiff peaks form.

Gently fold the whipped cream into the cream cheese mixture until the frosting is smooth, light, and airy.

Spread the light and airy Eggnog Frosting evenly over the completely cooled brownie base.

Garnish with a dusting of freshly grated nutmeg and scatter edible gold pearls (or sugar stars) across the top for an elegant, festive finish.