| • | Preheat oven to 350 degrees F. Grease an 8x8 inch-baking pan.
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| • | In a medium bowl, cream 1-cup brown sugar and 1/4 cup butter 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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| • | To make the frosting, combine 1/4-cup brown sugar, 2 tablespoons butter and milk 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 so that to achieve a good spreading consistency.
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| • | Smear over cooled bars and cut it into squares. |
