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Preheat oven to 350 degrees.
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Grease 10 x 15 inch pan.
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In small bowl, combine flour, baking powder and salt. Set aside.
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In large bowl, beat butter and sugar until creamy.
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Add vanilla and one egg at a time, beating well after each egg.
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Stir in flour mixture and blend well.
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Fold in chocolate chips and nuts.
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Spread evenly in pan.
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Bake until top is lightly browned, about 30 minutes.
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Transfer to wire rack to cool.
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Cut into bars.
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Sprinkle with powdered sugar, if desired.