Pour about 1 inch of water into a saucepan and bring to a boil. Place 16 ounces broccoli florets in a steamer basket, set the basket in the pan, cover, and reduce heat to low. Steam 4–6 minutes, until the broccoli is bright and fork-tender. Remove the steamer basket from the pot and let the broccoli sit uncovered to release excess steam and dry slightly—avoid overcooking so it does not become mushy.

While the broccoli steams, make the brown butter: place 1/4 cup butter in a small saucepan over medium heat and stir regularly. The butter will melt, become foamy, then the milk solids will begin to form golden brown bits on the bottom of the pan. Watch closely to prevent burning.

As soon as golden brown bits begin to form, remove the pan from the heat and immediately stir in 1/2 teaspoon salt, 1/2 teaspoon pepper, and 1/2 teaspoon garlic powder.

Transfer the broccoli to a serving bowl (or leave in the steamer basket) and pour the browned butter over it. Toss gently to coat the florets evenly.

Garnish with freshly grated parmesan if desired and serve warm.