FIRST LAYER:

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

Mix above ingredients and bake 10 minutes at 350 degrees.

SECOND LAYER:

13 graham crackers, crushed (1 c.)
1 tsp. baking powder
1/2 c. nuts
1/2 c. chocolate chips
1 can sweetened condensed milk

Mix above ingredients and pour gently over crust. Bake at 350 degrees for 30 minutes. Cool and frost.

FROSTING:

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

Sprinkle with nuts.