01 - Preheat the oven to 425°F and line a baking sheet with parchment paper.
02 - In a large bowl, toss Brussels sprouts with olive oil, kosher salt, black pepper, and optional garlic powder until evenly coated.
03 - Place Brussels sprouts cut side down in a single layer on the prepared baking sheet.
04 - Roast for 20 to 25 minutes, flipping halfway through, until edges are deeply golden and crispy.
05 - Remove from oven and immediately drizzle with balsamic vinegar, tossing to coat evenly.
06 - Transfer to a serving dish and, if desired, sprinkle with grated Parmesan and toasted pine nuts. Serve hot.