Brownies:

1/2 c. butter, melted
1 c. sugar
1 tsp. vanilla
2 eggs
1/2 c. all-purpose flour
1/3 c. Hershey's cocoa
1/4 tsp. baking powder
1/4 tsp. salt
1/2 c. nuts, chopped, optional

Blend butter, sugar, and vanilla in large bowl. Add eggs, using wooden spoon; beat well. Combine flour, cocoa, baking powder and salt. Gradually blend in egg mixture. Stir in nuts. Spread in greased 9 inch square pan.

Bake at 350°F for 20 to 25 minutes. Cool.

Frosting:

3 tbsp. butter, softened
3 tbsp. Hershey's cocoa
1 tbsp. light corn syrup
1/2 tsp. vanilla
1 c. confectioners sugar
1-2 tbsp. milk

Cream butter, cocoa, corn syrup, and vanilla in small bowl. Add confectioners sugar and milk; beat to spreading consistency. Frost cooled brownies and cut into squares.