Ingredients:

  Amount  Measure       Ingredient -- Preparation Method
--------  ------------  --------------------------------
   2      cups          icing sugar
   1      cup           cocoa
   1 1/2                butter or margarine
   1 1/2                chopped walnuts
                        walnut halves

Preparation:

Sift together icing sugar and cocoa. Melt butter in a saucepan. Continue cooking until buter is hot and bubbly. Remove from heat. Blend hot butter into cocoa mixture. Stir in chopped nuts. Spread in a greased 8 inch square cake pan. Garnish with walnut halves. Chill until set. Store in refrigerator.