1 c. sugar
1/2 c. butter
4 eggs
16 oz. can chocolate syrup
1 c. plus 1 tbsp. flour
1/2 tsp. baking powder
1/8 tsp. salt
1 c. nutmeats, chopped (optional)

6 tbsp. butter
6 tbsp. milk
1 1/2 c. sugar
1/2 c. chocolate chips

Brownies: Mix together sugar, butter and eggs. Add chocolate syrup. Sift together flour, baking powder and salt. Add to sugar mixture. Add nuts, if desired. Place into greased 12 x 16 x 1 inch jelly roll pan and bake at 350 degrees for 20 to 25 minutes. Cool before frosting.

Frosting: Combine butter, milk, and sugar in medium saucepan. Bring to a boil. Boil for 30 seconds. Remove from heat. Add chocolate chips. Beat until firm enough to spread.