1 cup butter or margarine
2 cups granulated sugar
4 eggs
1 1/2 cups all-purpose flour
1 teaspoon baking powder
1/2 teaspoon salt
12 tablespoons cocoa
2 teaspoons vanilla extract
1 cup chopped nuts (optional)

Preheat oven to 350 degrees F.

Melt butter in 9 x 13-inch pan on stove. Remove from heat. Stir in sugar, then eggs.

Sift and add flour, baking powder, salt and cocoa. Mix in vanilla extract. Add nuts, if desired. Bake for 30 minutes. Cool. Sprinkle with confectioners' sugar if desired.