Preheat oven to 350. Grease 9-inch square baking pan. In small bowl, with wire whisk, mix flour, cocoa, baking powder and salt. In 3-qt saucepan, melt butter over low heat. Remove from heat and stir in sugar. Stir in eggs, one at a time, until well blended; add vanilla. Stir flour mixture into sugar mixture until blended. Stir in nuts, if using. Spread batter evenly in prepared pan. Bake until toothpick inserted 2 inches from center comes out almost clean, about 25 minutes. Cool completely in pan on wire rack. When cool, cut into 16 pieces.
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