1 3/4 c. firmly packed brown sugar
1 1/2 c. cold water
2 tbsp. butter in saucepan

Bring to boil; cool.

2 c. sifted all-purpose flour
2 tsp. baking powder
1/2 tsp. salt
2 1/2 tsp. cinnamon

Cream together 2 tablespoons butter and 1 cup sugar. Add the dry ingredients alternately with 1 cup milk, beginning and ending with dry ingredients. Blend well after each addition.

Spread into a greased 9x9x2-inch pan. Pour brown sugar mixture over batter. sprinkle with 1/2 cup nuts, chopped. Bake in moderate oven 350 degrees for 35-40 minutes. Serve warm with whipped cream. Serves 8-10.