1. Heat oven to 325°F. Grease bottom of 13x9x2-inch baking pan.
2. Beat butter, cream cheese and sugar in large bowl until light and fluffy. Beat in eggs and vanilla. Combine flour, cocoa, baking powder and salt; gradually add to butter mixture until well blended. Stir in nuts. Spread batter in prepared pan.
3. Bake 40 to 45 minutes or just until brownies begin to pull away from sides of pan. Cool completely in pan on wire rack. Prepare BROWNIE FROSTING; spread over brownies. Cut into bars. Makes 24 to 36 brownies.
3 tablespoons butter or margarine, softened
3 tablespoons HERSHEY'S Cocoa
1-1/3 cups powdered sugar
3/4 teaspoon vanilla extract
1 to 2 tablespoons milk
1 tablespoon light corn syrup (optional)
Beat butter and cocoa in small bowl until blended; gradually add powdered sugar and vanilla, beating well. Add 1 tablespoon milk and corn syrup, if desired; beat until smooth and of spreading consistency. Add additional milk, 1/2 teaspoon at a time, if needed. About 1 cup frosting.