1/2 c. butter
1 c. flour
1/4 c. sugar

Cut butter into flour and sugar until crumbly. Press in bottom of ungreased 13 x 9 pan. Bake at 350 degrees for 10 minutes. Cool.

FILLING:

1 c. graham cracker crumbs
1/2 c. chocolate chips
1/2 c. nuts
1 tsp. baking powder
1/4 tsp. salt
14 oz. condensed milk

Combine all ingredients; mix well. Spread over partially baked crust. Bake 15 to 20 minutes more until golden brown.

FROSTING:

1 1/2 c. 10X sugar
1/2 c. butter, softened
1 tsp. vanilla

Blend all ingredients until creamy. Spread over COOLED bars.