Butterscotch Brownies III

Step 1
Preheat oven to 350 degrees F (175 degrees C). Grease an 8×8 inch baking pan.

Step 2
In a medium bowl, cream together 1/4 cup butter and 1 cup brown sugar until smooth. Beat in the egg and vanilla. Combine the flour, baking powder and salt; stir into the sugar mixture. Mix in the walnuts. Spread evenly into the prepared pan.

Step 3
Bake for 25 to 30 minutes in the preheated oven, until the brownies start to pull away from the sides of the pan. Cool completely before frosting.

Step 4
To make the frosting, combine 2 tablespoons butter, 1/4 cup brown sugar and milk in a small saucepan over medium- high heat. Bring to a boil and simmer for 2 minutes. Remove from heat, cool and beat in the confectioners' sugar. Adjust the milk or confectioners' sugar if necessary to achieve a good spreading consistency. Spread over cooled bars and let set before cutting into squares.