1 c. butter
2 c. sugar
1 c. flour
2/3 c. Hershey's cocoa
1/2 tsp. baking powder
2 eggs
1/2 c. milk
1 1/2 tsp. vanilla

Preheat oven to 350 degrees. Melt butter. Combine all ingredients in large bowl. Beat well. Add 1 cup nuts. Grease bottom of foil lined 13 x 9 pan. Spread mix into pan. Bake 40 minutes.

FUDGE TOPPING:

1 (12 oz.) bag semi sweet chips
1 (14 oz.) can sweetened condensed milk (NOT evaporated)
1 1/2 tsp. vanilla

In a medium pan mix all ingredients and melt over low heat until smooth. Spread over hot brownies. Chill and cut. Store at room temperature.