2 c. brown sugar
1 c. melted butter
2 eggs
3 tbsp. cocoa
1 c. milk
3 c. plain flour
2 tsp. baking powder
1 tsp. vanilla
1 c. chopped nuts

Cream sugar and butter. Add eggs. Blend in cocoa and vanilla. Add flour and baking powder. Add nuts. Slowly add milk. Drop onto greased cookie sheet. Bake at 350 degrees for 10 to 12 minutes. Frost while warm.

ICING:

1 box powdered sugar
1/2 c. melted butter
4 tbsp. hot coffee
3 tbsp. cocoa
1 tsp. vanilla

Mix all ingredients well.