Best Brownies

1/2 cup butter or margarine, melted
1 cup granulated sugar
1 teaspoon vanilla extract
2 eggs
1/2 cup all-purpose flour
1/3 cup Hershey's Cocoa
1/4 teaspoon baking powder
1/4 teaspoon salt
1/2 cup chopped nuts (optional)
Creamy Brownie Frosting

Heat oven to 350 degrees F. Grease a 9-inch square baking pan.

In bowl, stir together butter, sugar and vanilla extract. Add eggs; with spoon, beat well.

In separate bowl, stir together flour, cocoa, baking powder and salt; gradually blend into egg mixture. Stir in nuts, if desired. Spread batter evenly in prepared pan. Bake 20 to 25 minutes or until brownies begin to pull away from sides of pan. Cool; frost with Creamy brownie Frosting. Cut into squares.

Creamy Brownie Frosting:
3 tablespoons butter or margarine, softened
3 tablespoons Hershey's Cocoa
1 tablespoon light corn syrup or honey
1/2 teaspoon vanilla extract
1 cup confectioners' sugar
1 to 2 tablespoons milk

In small mixer bowl, beat butter, cocoa, corn syrup and vanilla extract until blended. Add confectioners' sugar and milk; beat to spreading consistency.

Makes about 1 cup.