in large bowl, cream butter and sugar until light and fluffy, add eggs, one at a time, beating well after addition, beat vanilla, combine flour and cocoa, add to cream mixture until combined, add walnuts

spread into ungreased 13-in. x 9-in baking pan, bake at 350 for 23-28 min, cool on wire rack

in a small bowl beat butter until fluffy, beat in confectioner's sugar, cocoa, milk and vanilla until smooth, spread over brownies, cut into bars