Mix sugar and flourtogether in bowl,set aside. Mix butter, cocoa, water in a saucepan and bring to a boil and pour over sugar and flour mixture, add milk, eggs and vanilla. Mix well, bake in a cookie sheet that has been sprayed with non-stick spray, bake at 325 until done.
Icing; Put butter, vanilla, cocoa, milk in a saucepan and bring to a boil. Then add nuts and powdered sugar. Mix well and put on top of warn brownies.