1. Heat oven to 325°F. Line 8- or 9-inch square pan with foil; grease foil.
2. Combine sugar, butter and water in saucepan; cook over medium heat, stirring occasionally, until mixture boils. Remove from heat. Add small chocolate chips, stirring until melted. Add eggs; beat with spoon until well blended. Stir together flour, baking soda and salt; beat into chocolate mixture. Stir in vanilla and chopped nuts, if desired. Pour batter into prepared pan.
3. Bake 25 to 30 minutes or until wooden pick inserted in center barely comes out clean. Do not overbake. Cool completely in pan on wire rack. Remove from pan; remove foil. Frost, if desired, with EASY BROWNIE FROSTING. Cut into squares; top each square with pecan half, if desired. 20 brownies.
EASY BROWNIE FROSTING
3 tablespoons butter or margarine, softened
3 tablespoons HERSHEY'S Cocoa
1/2 teaspoon vanilla extract
1-1/4 cups powdered sugar
2 tablespoons milk
Beat butter and cocoa in small bowl until creamy; add vanilla and powdered sugar. Blend in milk; beat until mixture reaches spreading consistency. About 1 cup frosting.
CHOCOMINT FROSTING: Add 1/4 teaspoon peppermint extract with vanilla extract to frosting.