Brownies: Sift the flour and baking powder together into a bowl and set aside. Melt the chocolate and butter together in a small sauce pan over low heat. Remove from the heat and blend in the sugar. Add the eggs, one at a time, beating well after each addition. Stir in the chopped nuts and vanilla extract and the sifted dry ingredients. Spread in a well greased 8-inch square pan. Bake in a preheated 350 degree F. oven for 25 to 30 minutes. Cool. When cold, cut into 2-inch

squares. Frost.

Hopeless Fudge Frosting: In a small saucepan, melt butter. Add milk, brown sugar, salt, and unsweetened cocoa. Cook and stir over medium-high heat until the mixture boils. Remove from the heat at once. Beat in powdered sugar, using an electric mixer set on high speed, until smooth. Add vanilla extract. Sufficient for a 9 X 13-inch cake or 2 nine-inch layers.