2 tsp. baking powder
1 c. flour
3/4 c. sugar
1/4 tsp. salt
2 tbsp. cocoa
1 c. chopped nuts
1/2 c. milk
1 tbsp. oil
1 tsp. vanilla
1 c. brown sugar
1/4 c. cocoa
1 3/4 c. hot water

Heat oven to 350. In ungreased pan, 9x9x2, stir together first 5 ingredients. Mix in oil and milk, then nuts and vanilla. Spread evenly in pan. Mix brown sugar, cocoa and hot water. Pour this over batter. Bake for 40 minutes. Let cool 15 minutes and top with ice cream if desired.