CRUST:

1/2 c. butter
1 c. flour

FILLING:

1 c. (13 squares) graham cracker crumbs
1/2 c. chocolate chips
1/2 c. chopped nuts
1 tsp. baking powder
1/4 tsp. salt
14 oz. can sweetened condensed milk (not evaporated)

FROSTING:

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

Heat oven to 350 degrees. Lightly spoon flour into measuring cup; level off. In small bowl, cut butter into flour and sugar until crumbly. Press in bottom of ungreased 13x9 inch 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 15-20 minutes or until golden brown. Cool completely.

In small bowl, blend all frosting ingredients until creamy; spread over bars. Cut into bars. 36 bars.