Heat oven to 375. Coat a 9 x 13 inch baking pan with non stick cooking spray. Place butter 1 cup water and cocoa in a saucepan. Heat to boiling; stirring occasionally. Remove from heat, add flour sugar, and salt. Stir in sour cream, baking soda and eggs. Mix until well blended; pour into prepared pan. Bake at 375 for 22 minutes.
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Place butter, milk, cocoa in the saucepan. Heat to boiling, stirring until bubbly. Remove from heat; beat in sugar, vanilla, and nuts, Spread on cake while still warm.
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