1. BOTTOM LAYER
2. Stir together oats, 1/2 c all-purpose flour, brown sugar, and baking soda.
3. Stir in 1/2 c melted butter
4. pat mixture into the bottom of an ungreased 11x7x1/2 in baking pan
5. Bake at 350 for 10 minutes
6. MIDDLE LAYER
7. Meanwhile, stir together egg, granulated sugar, 2/3 c all purpose flour, milk 1/4 c melted butter, melted chocolate, 1 t vanilla and baking powder.
8. Mix until smooth
9. Stir in nuts
10. Spread evenly over baked layer in pan
11. Bake for 25 minutes more
12. Place on wire rack while preparing top layer
13. TOP LAYER
14. In a medium saucepan heat and stir 1 oz unsweetened chocolate and 2 T butter until melted and smooth
15. Sitr in powdered sugar and 1/2 t vanilla
16. Stir in enough hot water (1-2 T) to make a mixture that is almost pourable
17. Spread over brownies
18. If desired, garnish with more chopped nuts
19. Cool in pan on wire rack
20. Cut into bars.