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FOR BOTTOM LAYER:.
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stir together oats, the 1/2 cup flour, the brown sugar, and baking soda.
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Stir in the 1/2 cup melted butter.
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Pat mixture into the bottom of an ungreased 11x7x1-1/2-inch baking pan.
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Bake in a 350 degree F. oven for 10 minutes.
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FOR MIDDLE LAYER:.
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Stir together egg, granulated sugar, the 2/3 cup flour, the milk, the 1/4 cup melted butter, 1 ounce melted chocolate, the 1 teaspoon vanilla, and the baking powder until smooth.
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Fold in chopped walnuts.
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Spread batter over baked layer in pan.
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Bake about 25 minutes more or until a wooden toothpick inserted in center comes out clean.
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Set on a wire rack while preparing top layer.
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FOR TOP LAYER:.
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In a medium saucepan heat and stir 1 ounce chocolate and the 2 tablespoons butter until melted.
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Stir in the powdered sugar and the 1/2 teaspoon vanilla.
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Stir in enough hot water (1 to 2 tablespoons) to make a mixture that is almost pourable.
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Spread over brownies.
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If desired, garnish with walnut halves.
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Cool completely on wire rack.
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Cut into bars.
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*Make-Ahead Tip: Prepare and bake brownies as directed.
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Frost and cool.
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Cover and store at room temperature for up to 1 day.
