1 c. flour
1/2 c. firmly packed brown sugar
1/2 c. butter, softened

TOPPING:

1 c. firmly packed brown sugar
2 tbsp. flour
1 tsp. baking powder
2 eggs
6 oz. pkg. (1 cup) semi-sweet chocolate chips
1/2 c. chopped nuts

Heat oven to 350 degrees. In small bowl, combine first 3 ingredients; blend well. Press into ungreased 13 x 9-inch pan. Bake at 350 degrees for 8-10 minutes; cool slightly. In medium bowl, combine first 4 topping ingredients; blend well. Stir in chocolate chips and nuts; pour over crust. Bake at 350 degrees for 15-20 minutes until golden brown. Cool; cut into bars. Makes 36 bars.