1 c. quick cooking rolled oats
1/2 c. all purpose flour
1/2 c. packed brown sugar
1/4 tsp. baking soda
1/2 c. butter, melted

For bottom layer, stir together above ingredients and pat in the bottom of a 11 x 7 x 1 1/2 inch baking pan. Bake at 350 degrees for 10 minutes. 3/4 c. sugar 2/3 c. flour 1/4 c. milk 1 (1 oz.) sq. unsweetened chocolate, melted or 1 env. premelted 1 tsp. vanilla 1/4 tsp. baking powder 1/2 c. chopped walnuts

Meanwhile, for middle layer, stir together the above ingredients. Spread batter over baked layer in pan. Bake 25 minutes more or until a toothpick inserted in center comes out clean. Set pan on a wire rack to cool. 2 tbsp. butter 1 1/2 c. sifted powdered sugar 1/2 tsp. vanilla Walnut halves (optional)

For top layer, in medium saucepan, heat and stir the second chocolate square and 2 tablespoons butter until melted. Stir in powdered sugar and vanilla. Stir in enough hot water (1-2 tablespoons) to make a mixture that is almost pourable. Spread over brownies. Top with walnut halves. Cut into bars when cool. Makes 32 brownies.