(Makes 24 to 36 bars.)

1 3/4 c. unsifted flour
3/4 c. confectioners' sugar
1/4 c. Hershey's Cocoa
1 c. cold butter
1 (12 oz.) pkg. Hershey's Semi-Sweet Chocolate Chips
1 (14 oz.) can Eagle Brand Sweetened Condensed Milk (NOT evaporated milk)
1 tsp. vanilla extract
1 c. chopped nuts

Preheat oven to 350 degrees. In medium bowl, combine flour, sugar and cocoa; cut in butter until crumbly (mixture will be dry). Press firmly on bottom of 13x9 inch baking pan. Bake 15 minutes. Meanwhile, in medium saucepan, over medium heat, melt 1 cup chips with sweetened condensed milk and vanilla. Pour evenly over prepared crust. Top with nuts and remaining 1 cup chips; press down firmly. Bake 20 minutes or until set. Chill if desired. Cut into bars. Store tightly covered.