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1. Preheat oven to 350 degrees F. Grease a 15x10x1-inch baking pan; set aside. In a large microwave-safe bowl microwave butter on 100 percent power (high) for 1-1/2 to 2 minutes or until melted. (Or melt butter over medium heat in a medium saucepan; remove from heat.) Stir in sugar and cocoa powder until combined. Add eggs and vanilla. Using a wooden spoon, beat lightly just until combined.
2. In a small bowl stir together flour, baking powder, and baking soda. Add flour mixture and milk alternately to chocolate mixture, beating after each addition. Stir in walnuts.
3. Spread batter evenly in the prepared pan. Bake for 15 to 18 minutes or until a wooden toothpick inserted in the center comes out clean. Cool in pan on a wire rack. Spread cooled brownies with No-Cook Fudge Frosting. Cut into bars.
1. In a large mixing bowl stir together powdered sugar and unsweetened cocoa powder. Add softened butter, boiling water, and vanilla. Beat for 1 minute with an electric mixer on medium speed. If necessary, let cool about 20 minutes or until frosting reaches spreading consistency. If frosting is too thick, beat in boiling water, 1 tablespoon at a time, until frosting reaches spreading consistency.