Heat oven to 350 degrees. Measure flour, sugar, 2 tablespoons cocoa, the baking powder, and salt into bowl. Blend in milk and shortening, stir in nuts. Pour into ungreased square pan. Stir together brown sugar, and 1/4 cup cocoa, sprinkle over batter. Pour hot water over batter. Bake 45 minutes. serve with whipped cream or ice cream.
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