Frosting:

6 tbsp. softened butter
2 2/3 c. powdered sugar
1/2 c. cocoa
1 tsp. vanilla extract
1/4 to 1/3 c. milk

In a mixing bowl, cream butter, powdered sugar, cocoa, and vanilla. Add enough milk until the frosting can be spread over brownies.

Brownie:

1 tsp. baking powder
1 tsp. salt
1 tsp. vanilla extract

In a pan melt the butter, remove from heat, stir in cocoa and cool, and set aside. In a mixing bowl beat eggs and sugar, and set aside. Combine flour, baking powder, and salt and gradually add to egg and sugar mixture. Stir in vanilla and add cooled chocolate mixture.

Mix well. Spread into a greased 13 x 9 inch baking pan.

Bake at 350°F for 25 - 28 minutes or until toothpick inserted in center is clean. Cool before frosting.