• Preheat oven to 180 degrees
• In a bowl, sift flour, cocoa and baking powder together. Set aside.
• In another bowl beat butter and sugar together. When light and fluffy add vanilla, beat then add 1 egg and beat then 2 tablespoons flour mix, beat then another egg, beat then the rest of the flour – and mix till well combined.
• Add walnuts, and fold in to batter with a spatula.
• Pour into a greased and floured 7 x 7 inch square pan. Bake in a 180 degree oven for 25 minutes.
• Cool in the pan for 10 minutes. Then remove from tin and allow to cool on a rack.
• In a bowl sieve icing sugar and cocoa together. Add butter and milk and beat until smooth.
• Spread frosting over cooled brownies, garnish with walnut halves and cut into squares & than ready to serve