1 cup sugar

2 eggs

1/2 teaspoon vanilla extract

1/2 cup butter or margarine -- melted

1/2 cup all-purpose flour

1/3 cup baking cocoa

1/4 teaspoon baking powder

1/4 teaspoon salt

FROSTING: 3 Tablespoons butter or margarine -- melted

3 Tablespoons baking cocoa

2 Tablespoons warm water

1 teaspoon instant coffee

1 1/2 cups confectioner's sugar

In a mixing bowl, beat sugar, eggs and vanilla. Add butter; mix well. Combine dry ingredients; add to batter and mix well. Pour into a greased 8" square baking pan. Bake at 350 degrees for 25-30 minutes or until brownies test done with a wooden pick. Cool in pan on a wire rack. For frosting, combine butter, cocoa, water and coffee, mix well. Gradually stir in sugar until smooth, adding additional warm water if necessary to achieve a spreading consistency. Frost the brownies.