These are bliss. Three layers of deliciousness. Also three layers of sugar, which is why they are so popular. I usually make them twice in a Christmas season because they are simple and they make a ton of cookies, which is very nice. Bar cookies are great in another regard- none of this hovering over the oven with the next sheet of drop cookies ready to go in. All you need is one large (approximately 17 x 11) jelly roll pan, and about an hour of your time. 
My mother made these every year for our Christmases, and I’m not sure where she got the recipe. We’ve tweaked it some over the years. I use organic ingredients as much as possible. I also use unsalted butter, and find that they taste better if the frosting is made with skim milk, not whole. Whole milk adds a level of richness that is over the top for these cookies.
Save this recipe- if you make it once, you’ll be making them again!
Walnut Dreams
Preheat oven to 350 degrees. Lightly butter a 17 x 11 jelly roll pan.
First layer:
2 cups softened (not melted!) unsalted butter
1/2 cup sugar
Cream those together, gradually add:
2 cups flour
Press thinly into the jelly roll pan. That will take some time, but this dough is very easy to work with. I just take pieces from where it is too thick and press them into the areas that need covering. Bake this layer for about 8 minutes, until just beginning to turn a bit golden. You don’t want to overdo it, because the next layer takes some time to bake, and you don’t want the first layer overdone.
Second layer:
1 lb brown sugar
1/4 cup flour
2 cups finely chopped walnuts (I’ve even ground them in the food processor)
4 slightly beaten eggs
1 tsp baking powder
1 tsp salt
1 tsp vanilla
Mix and pour over the first layer. Be gentle spreading it out, because the first layer will be a bit flaky and it will be easy to pull it up with whatever tool you are using to spread this layer. Pop it back in the oven and bake at least 17 minutes, probably longer. This is the only really tricky part, because if the middle layer is spread unevenly, it will, of course, bake unevenly, and you will have areas that are too done while other areas are still goopy (technical term). You want this layer set firmly, and browned, but not overly so. After 17 minutes, keep a close eye on it- I check mine every 3 minutes or so after that, testing for doneness with a knife, until it comes out clean. Once it is done, it will likely settle a bit further down into the pan, so if you think it’s getting overdone in some spots but not quite there in others, it probably is okay to bring it on out. I will say that as large as this pan is, it really can be challenging to get it all baked just right, and if, like me, you live in an old and uneven-floored house, you will have pockets of deeper filling that may or may not bake correctly. I need to level my oven!
Okay, whew, too many words for what is truly a simple cookie.
Third Layer:
2 TBS butter
3 TBS skim milk
2 cups confectioner’s sugar
vanilla extract to taste
Melt the butter. Stir in the sugar and the milk, just mixing with a fork, adding milk if necessary to thin the frosting down. It should be spreadable but not too drippy. Add vanilla extract if desired (remembering that, too, will thin the frosting slightly). Once the cookies have completely cooled, spread the frosting on thinly. It may be nearly transparent in areas. The frosting appears thick in these pictures, and I believe it’s because I used whole milk (it’s all I had on hand for the frosting- don’t do it!)
Let the frosting set, and then- the longest part- slicing the cookies! This recipe makes a LOT of small bar cookies, and small is the right size to cut these very rich cookies. They freeze well, pack well, and disappear quickly.