Step 1

PREHEAT oven to 350 degrees F. Grease 13x9-inch baking pan

Step 2

COMBINE sugar, butter, and water in a large bowl. Stir in eggs and vanilla extract. Combine flour, cocoa, baking powder and salt in a medium bowl; stir in sugar mixture. Stir in nuts. Spread into prepared baking pan.

Step 3

BAKE for 18 to 25 minutes or until wooden pick inserted into middle comes out slightly sticky. Cool completely in pan on wire rack. Sprinkle with powdered sugar. Cut into bars.