Step 1: Preheat oven to 350-degrees F.
Step 2: In a large bowl, beat eggs, oil, sugar and vanilla until well blended. Combine flour, cocoa and salt; gradually beat into egg mixture. Stir in walnuts, if desired.
Step 3: Pour into a greased 13 x 19-inch baking pan. Bake until a toothpick inserted in center comes out with moist crumbs, about 30 minutes. Cool completely.
Step 4: For filling, in a large bowl, cream butter and sugars 5 - 7 minutes or until light and fluffy. Beat in milk and vanilla. Gradually beat in flour. Spread over brownies; chill until firm.
Step 5: For glaze, in a microwave, melt chocolate chips and shortening; stir until smooth. Spread over filling. Immediately sprinkle with nuts, pressing down slightly. Let stand until set.
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