Preheat oven to 350 degrees F. Grease a 9 X 13 baking dish, including sides.
Sift flour, baking powder and salt into a medium mixing bowl, and set aside. Melt butter, stir in brown sugar until well-blended. Beat in eggs, one at a time. Add butter mixture to flour mixture until mostly blended; stir in walnuts and Nestle's morsels.
Pour batter into greased pan, and bake for 25-30 minutes, until top is set. Center will still be slightly gooey, but will firm up as it cools. Cool 1 hour, then cut into 24 bars. Needs no icing. NOTE: You can use other Nestle's morsels, such as white chocolate, milk chocolate, or YUM peanut butter-chocolate, to vary the taste.
Not a NESTLÉ®-tested recipe.