Line a 9×13 baking dish with foil, leaving some foil hanging over the ends so you can lift the brownies out of the pan when cool to cut.
Spray foil with cooking spray; set pan aside.
Prepare the Brownies
In a medium heavy saucepan heat and stir chocolate and the 3 tablespoons butter over low heat until chocolate melts. Remove from heat.
Set aside to cool while you prepare the rest of the brownie batter.
For the batter, add the remaining 2 eggs to a large bowl. Beat at medium speed until frothy. Add 1 ¼ cup sugar, the water, and the vanilla. Beat well. Add the cooled chocolate mixture and beat well. Stir in 1 cup flour, baking powder, and salt until well combined. Stir in almonds.
Prepare the Filling
To make the filling, combine goat cheese and 2 tablespoons of softened butter in a medium bowl. Beat with an electric mixer on medium speed for 30 seconds.
Add ¼ cup sugar; beat until fluffy. Add ¼ cup flour, honey, and ONE egg.
Beat well and set aside.
Assemble the Brownies and Filling
Spread half of the batter in the prepared pan.
Spread the goat cheese filling mixture over the chocolate batter.
Drop mounds of the remaining chocolate batter on top of the goat cheese mixture.
Marble the chocolate and goat cheese batters by dragging a knife through the batter to swirl.
Bake in preheated oven for about 45 minutes or until the center is set.
Set the pan on a wire rack to cool.
Prepare the Frosting
In a small bowl, combine cream cheese, ¼ cup butter, powdered sugar, honey and milk using an electric mixer or rubber spatula.
Once brownies are cool, frost with Honey and Cream Cheese Frosting.
Using the edges of the foil, lift uncut brownies out of pan. Cut into bars.