2 c  Icing sugar

      1 c  Cocoa

  1 1/2    Butter or margarine

  1 1/2    Chopped walnuts

           Walnut halves
  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.