2 tbsp. cocoa
1 c. sugar
1 c. flour
1 c. nutmeats
1/2 c. cream
1 tsp. baking powder
1 tsp. vanilla

FROSTING:

1 c. white sugar
1 c. brown sugar
4 tsp. cocoa
1 c. cold water

Stir all together and put in ungreased pan. Mix white sugar, brown sugar, cocoa and cold water together. Pour over batter and bake in 9 x 9 inch pan at 350 degrees for 35 minutes. Serve with Cool Whip.