1ST LAYER:

1 tbsp. sugar
1 c. flour
1 stick butter, melted
2/3 c. chopped pecans or walnuts

Blend first layer and bake in a 9 x 13 inch pan at 350 degrees for 15 minutes.

2ND LAYER:

1 c. powdered sugar
1 (8 oz.) pkg. cream cheese
1 tsp. vanilla
2 c. of a 12 oz. carton Cool Whip

Blend sugar, cream cheese and vanilla. Add Cool Whip and spread over cooled first layer.

3RD LAYER:

2 pkgs. instant chocolate pudding (3 3/4 oz. size)
2 3/4 c. cold milk
1 tsp. vanilla

Beat together until smooth. Pour over chilled second layer.

4TH LAYER:

Spread remaining Cool Whip over top. Garnish with grated chocolate or nuts.