Start by bringing a large pot of salted water to a boil. Once boiling, add the broccoli florets and blanch for about 2-3 minutes until they turn bright green and are slightly tender.
Using a slotted spoon, carefully transfer the broccoli to a bowl of ice water. Let it sit in the ice water for a few minutes before draining it thoroughly.
In a skillet over medium heat, add the butter. Allow it to melt and then continue cooking, swirling the pan occasionally, until the butter turns a lovely golden brown.
Once the butter is browned, add the drained broccoli to the skillet. Sprinkle with salt, pepper, and garlic powder. Toss everything together gently.
Remove from heat and transfer the broccoli to a serving dish. Finish with a generous sprinkle of freshly grated parmesan cheese on top.