1 tbsp. butter
3/4 c. sugar
1/2 c. milk
1 c. all purpose flour
1 tsp. double action to 2 tsp. single action baking powder
1/4 tsp. salt
1-1/2 tsp. cocoa
1/2 c. walnuts (optional)
1/2 c. brown sugar
1/4 c. cocoa
1-1/4 c. boiling water

Cream butter, add 3/4 cup sugar and blend well. Add milk. Sift flour, measure and sift with baking powder and salt and 1-1/2 Tbsp. cocoa. Add to first mixture and pour into greased 9-inch square pan. Sprinkle nuts over batter. Mix white and brown sugar with 1/4 cup cocoa and sprinkle over batter. Pour boiling water over batter but do not mix into batter.

Bake at 350°F for 30 minutes. Let cool in pan. Cut and serve upside down with whipped cream.