1. For Brownies:.
2. COMBINE flour, baking powder, and salt in a bowl. In another bowl beat in sugar, butter, eggs, coco powder, and vanilla until creamy. Gradually beat in flour mixture to liquids. Spread into greased 8-inch square baking pan.
3. BAKE in preheated 350°F oven for 25 - 30 minutes or until tooth pick inserted in center comes out slightly sticky. Cool brownies completely in pan or on wire rack before icing.
4. For Fudge Frosting:.
5. BEAT butter, coco powder, milk, and vanilla in a bowl until well blended.Gradually beat in icing sugar until creamy. Spread onto cooled brownies.Cut into bars.