Preheat oven to 350°F (175°C). Grease and flour a 9x13 inch pan.
In a large bowl, cream together the butter and sugar until light and fluffy. Beat in the eggs one at a time, then stir in the vanilla.
In a separate bowl, sift together the flour, baking powder, cocoa powder and salt. Gradually stir the dry ingredients into the wet mixture. Finally, stir in the milk and nuts (optional). Spread evenly in the prepared pan.
Bake for 25 to 30 minutes in the preheated oven, or until a toothpick inserted into the center of the cake comes out clean. Cool.
To make the fudge icing, melt the butter and chocolate chips over low heat in a saucepan. Remove from heat and stir in the confectioners' sugar, cocoa powder, vanilla and milk. Spread over the cooled cake.
Interesting Facts
This cake was originally created by a pastry chef in France in the early 1900s.
The fudge icing is made with melted butter and chocolate chips.
The cake is often served with a scoop of vanilla ice cream.
This cake is a great way to use up any leftover chocolate chips.