Step 1: Preheat oven to 350 degrees.
Step 2: In a small saucepan, place sugar, butter and cocoa powder. Stir over med-low heat until butter melts. Remove from heat.
Step 3: Crack eggs into a medium sized bowl and beat lightly. Temper the eggs by adding a few spoonfuls of the butter mixture, stirring constantly so the eggs don't cook. Add the remaining butter mixture to the eggs, stirring to keep eggs from cooking.
Step 4: Stir in the vanilla. Then, follow with the flour, baking powder and salt. Finally, stir in the nuts, if using.
Step 5: Pour into a greased 8 inch square pan. Bake for 25 minutes.
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