Cream butter and sugar, add beaten eggs. Sift flour, cocoa and baking powder together, then add gradually, stirring until smooth. Add nuts and mix well. Pour into 9 x 9 inch or 9 x 13 inch pan that has been greased and dusted with flour or cocoa.

You may want to place wax paper cut to the size of your pan in the bottom. It's less messy and never sticks to your pan.

One square of chocolate equals 3 tablespoons cocoa, so you can substitute 3 1/3 squares of chocolate for the cocoa.

Bake for 30 minutes or until a toothpick comes out nearly clean.