4 tbsp. heaping cocoa
1 c. water
1 c. butter
2 c. flour
2 c. sugar
1/2 c. milk
1 tsp. vinegar
2 eggs
1 tsp. baking soda
1 tsp. vanilla

FROSTING:

1/2 c. butter
2 tbsp. cocoa
1/3 c. milk
2 c. powdered sugar
1 tsp. vanilla
3/4 c. nuts

Bring cocoa, water and 1 cup butter to a boil. Pour over flour and sugar. Add milk, vinegar, eggs, soda and vanilla. Mix well. Bake in large sheet pan 10-15 minutes at 350 degrees preheated oven.

Frosting: Bring to boil butter, cocoa and milk. Add powdered sugar, vanilla and nuts; mix well and frost while warm.