- PREHEAT oven to 350 degrees F. Grease 13x9-inch baking pan.
- COMBINE sugar, butter and water in large bowl.
- Stir in eggs and vanilla extract.
- Combine flour, cocoa, baking powder and salt in medium bowl; stir into sugar mixture. Stir in nuts.
- Spread into prepared baking pan.
- BAKE for 18 to 25 minutes or until wooden pick inserted in center comes out slightly sticky.
- Cool completely in pan on wire rack.
- Sprinkle with powdered sugar. Cut into bars.