Batter:

1 cup flour
3/4 cup sugar
1/4 tsp. salt
1 tsp. baking powder
1 1/2 Tbs. cocoa
1 Tbs. butter
1/2 cup milk
1/2 cup nuts, chopped

Stir all ingredients well. Pour into a cake pan.

Topping:

1/2 cup sugar
1/2 cup brown sugar
1/4 cup cocoa
1/2 cup boiling water