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

FILLING:

1 c. (13 squares) graham cracker crumbs
1/2 c. chocolate chips
1/2 c. nuts (chopped walnuts)
1 tsp. baking powder
1/4 tsp. salt
14 oz. sweetened condensed milk

FROSTING:

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

Heat oven to 350 degrees. In small bowl cut butter into flour and sugar until crumbly. Press into bottom of ungreased 9 x 13 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. Combine all frosting ingredients and blend until creamy. Spread over bars. Makes 36 bars.