1 c. butter
1/2 c. light brown sugar
1 c. flour

LAYER II:

1 c. light brown sugar
2 eggs, beaten lightly
1/2 tsp. salt
2 tbsp. flour
1/2 tsp. baking powder
1 tsp. vanilla
1 c. chopped nuts

FROSTING:

1 stick butter
1 1/2 c. confectioners' sugar
Vanilla
1 1/2 tbsp. warm milk

Mix Layer I until light and fluffy; spread on 15 x 10 x 1 inch cookie sheet and bake in preheated 350 degree oven for 10-15 minutes until light brown or pastry leaves sides of pan.

Mix Layer II; spread over 1st Layer and bake 15 minutes or until lightly brown. Cool; frost. Gradually beat butter, sugar, and vanilla while adding warm milk; it should be creamy and spreading consistency. Spread over 2nd layer; sprinkle with nuts.