Step 1: Preheat oven to 350 degrees.
Step 2: Combine flour,cocoa powder,baking powder,and salt into a small bowl and set aside.
Step 3: In a large bowl,stir together sugar,melted butter,and vanilla.
Step 4: Add eggs and beat well with mixer.
Step 5: Now with spoon,stir in flour mixture(if using nuts add at this time).
Step 6: Pour into a 8 x 8 inch pan with has been prepared with cooking spray.
Step 7: Bake for 20 to 25 minutes or until edges slightly pull away from sides of pan( I also tested with a toothpick).
Step 8: Cool completely on wire rack.
Step 9: For frosting,mix together cocoa powder,softened butter,and vanilla until well blended.
Step 10: Gradually add powdered sugar and milk,blend until desired consistency is reached.
Step 11: Frost brownies and cut into 16 squares.
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