1/2 c. butter
1 c. flour
1/4 c. sugar

FILLING:

1 c. graham cracker crumbs
1/2 c. chocolate chips
1/2 c. chopped walnuts
1 tsp. baking powder
1/4 tsp. salt
14 oz. can sweetened condensed milk

FROSTING:

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

Heat oven to 350 degrees. Lightly spoon flour into measuring cup. Level off. In small bowl, cut butter into flour and sugar until crumbly. Press into bottom of ungreased 9 x 13 inch pan. Bake at 350 degrees for 10 minutes. Cool 10 minutes. 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. In small bowl, blend all frosting ingredients until creamy; spread over bars. Cut into bars. Makes 36.