3/4 c. Butter, softened
1 1/2 c. Granulated Sugar
2 tsp. Vanilla
3 Eggs
3/4 c. Flour
1/2 c. Unsweetened Cocoa
1/4 tsp. Salt
3/4 c. Walnuts, chopped

Cream together butter, sugar, vanilla and eggs.
Mix in flour, cocoa and salt.
Stir in nuts.
Spread into a greased 9″ x 13″ pan.
Bake 25 minutes at 350°F.
Let cool and frost.

Frosting:
1 1/2 c. Granulated Sugar
1/3 c. Butter
1/3 c. Milk
1/2 c. Chocolate Chips
1/2 tsp. Vanilla

In a saucepan combine sugar, butter and milk.
Bring to a boil, stirring constantly.
Boil 30 seconds.
Remove from heat and beat in chocolate chips and vanilla.
Let cool slightly before spreading onto brownies.