1/2 c. butter
1 c. all-purpose flour
1/4 c. sugar

Heat oven to 350 degrees. Spoon flour into measuring cup; level off. Cut butter into flour and sugar in bowl. Should be crumbly. Press into bottom of 13 x 9 inch pan. Bake for 10 minutes at 350 degrees. Cool for 10 minutes.

SECOND LAYER:

1 c. graham cracker crumbs
1/2 c. chocolate chips
1/2 c. chopped nuts
1 tsp. baking powder
1/4 tsp. salt
14 oz. sweetened condensed milk (not evaporated)

In large bowl combine all filling ingredients. Mix well. Spread over partially baked crust. Return to oven and bake 15 to 20 minutes or until golden brown. Cool completely.

THIRD LAYER:

1 1/2 c. powdered sugar
1/2 c. butter
1 tsp. vanilla

In bowl, blend all frosting ingredients until creamy. Spread over bars. Cut into 36 bars.