Fudge Brownies

Preheat oven to 350 degrees. Liberally spray a 13-by-9-inch glass baking pan with nonstick cooking spray.

To make brownies, combine flour, baking soda and salt; set aside.

Combine sugar, butter and water in a medium saucepan over medium heat. Bring to a boil, stirring constantly.  Boil 1 minute. Remove from heat. Add chocolate and stir until melted. Allow to cool briefly.

Stir in eggs, one at a time; beating well after each addition. Stir in vanilla. Add flour mixture and walnuts; stir well. Spread batter in prepared baking pan.

Bake 35 minutes or until a toothpick inserted in center comes out with a few crumbs attached. Cool completely in pan on wire rack before frosting.

To make frosting, beat 1 cup powdered sugar, cocoa, butter, 2 tablespoons milk, vanilla and salt with electric mixer until creamy. Gradually beat in remaining powdered sugar and milk until smooth. Spread over cooled brownies.