1/2 c. oil or butter
1 c. sugar
1 tsp. vanilla
2 eggs
1/2 c. all-purpose flour
1/3 c. cocoa
1/4 tsp. baking powder
1/4 tsp. salt
1/2 c. chopped nuts (optional)

Mix oil, sugar, and vanilla in a mixing bowl. Add eggs, beat well with spoon. Combine flour, cocoa, baking powder, and salt; add to egg mixture until well blended. Stir in nuts.

Spread in greased 9-inch square pan. Bake at 350 degrees for 20-25 minutes or brownies pull away from sides. Cool in pan and frost.

FUDGE FROSTING:

3 tbsp. butter
1/4 c. cocoa
1 1/3 c. confectioners sugar
2-3 tbsp. milk
1/2 tsp. vanilla

Melt butter in saucepan over medium heat. Add cocoa; heat until just begins to boil. Stir constantly until smooth.

Pour into small mixing bowl; cool. Add confectioners sugar alternately with milk; beat until spreading consistency. Blend in vanilla.