2 c. flour
1/2 tsp. baking powder
1/4 tsp. salt
1 c. plus 2 tbsp. butter
5 tbsp. cocoa
1 1/2 c. sugar
4 eggs, beaten

Mix butter and cocoa in saucepan over medium heat and stir until well blended and let cool while you mix the sugar and eggs together; add cocoa mixture. Add flour, salt and baking powder; mixing well after each addition. Chill dough several hours or overnight.

Heat waffle iron to medium, brush with oil, drop dough by teaspoonsful in each section of waffle iron and bake for 1 1/2 minutes. Remove to paper towel covered cooling rack. Frost when cool.

FROSTING:

2 1/2 tbsp. cocoa
1/4 c. plus 1 tbsp. butter
2 1/2 c. powdered sugar
1/3 c. milk
1 tsp. vanilla

Combine cocoa, milk and butter in saucepan; heat stirring constantly until butter is melted and mixture is bubbly. Remove from heat and add vanilla and sugar; beat until cool. Frost cookies, ground nuts can be sprinkled on top if desired.