Heat oven to 350 degrees. Grease 15 x 10 inch jelly roll pan. In large bowl, cream:

1 c. butter
1 c. brown sugar

2 c. flour
1 tbsp. instant coffee crystals
1/2 tsp. baking powder
1/4 tsp. salt
1 tsp. vanilla

Stir. Dough will be crumbly. Add 1 cup chocolate chips. Press into prepared pan. Bake for 15 to 20 minutes or until golden brown.

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

Spread over warm bars. 48 bars.