2 c. flour
1 c. sugar
1 1/2 tsp. baking soda
1 1/2 tsp. baking powder
4 tbsp. cocoa
1 c. cold water
1 c. mayonnaise
1 tsp. vanilla

ICING:

1/2 stick butter
1 c. sugar
1/4 c. cocoa
1/4 c. milk
1 tsp. vanilla
1 c. toasted pecans, chopped

Mix first five ingredients together in large mixer bowl. Add water, mayonnaise and vanilla. Blend well. Bake in greased and floured 9"x13" pan at 350 degrees for 35 minutes.

ICING: Melt butter in saucepan. Add sugar, cocoa and milk. Boil one minute. Remove from heat and stir until cool. Add vanilla and nuts and pour over cake while still warm.