| • | Preheat oven to 350 degrees F.
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| • | Grease an 8x8 inch-baking pan.
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| • | In a medium bowl, cream brown sugar and butter together until smooth.
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| • | Beat in the vanilla and egg.
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| • | Mix the baking powder, flour, walnuts and salt; stir into the sugar mixture.
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| • | Smear onto the pan.
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| • | Now, bake it for half an hour in the preheated oven.
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| • | Chill it completely before frosting.
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| • | Now combine all the ingredients of frosting except confectioner’s sugar in a small saucepan over low heat.
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| • | Now, boil and simmer it for two minutes.
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| • | After two minutes, cool and beat in the confectioners' sugar.
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| • | Smear over cooled bars and cut it into squares. |
