Brownies {gma}

2 cups sugar
1/3 cup cocoa
1 3/4 cup flour
1 teaspoon baking powder
1 cup melted butter
4 eggs
1/2 teaspoon salt
1 teaspoon vanilla
1 1/2 cup chopped nuts (optional)

Bake at 350 degrees for 30-35 minutes

Icing:
3 1/2 cups powdered sugar
1 square butter
1/2 cup cocoa
7 tablespoons milk
1 teaspoon vanilla