1. Preheat oven to 350 Degrees F. grease 9X9 inch baking pan.
2. In a bowl mix together butter, sugar, and vanilla. Beat in eggs. Combine flour, cocoa, baking powder and salt, gradually stir into the egg mixture until well blended. Stir in walnuts, if desired. Spread the batter evenly into prepared pan.
3. Bake for 20 to 25 minutes or until brownies begin to pull away from edges of pan. Let cool on a wire rack before cutting.
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