Heat oven to 350 F and grease a 9 by 13 inch baking pan
whisk flour sugar cocoa baking soda and salt until uniform
whisk mayonnaise water and vanilla until smooth then stir into dry ingredients just until combined
fold in nuts if using
spread batter evenly in pan and bake until a toothpick comes out with a few moist crumbs 23 to 28 minutes
cool completely in pan before frosting.
Make Frosting
Melt butter over low heat then whisk in cocoa until smooth
remove from heat and whisk in powdered sugar milk vanilla and salt until thick and spreadable adding a little more milk if needed
spread frosting over cooled bars and let set before slicing.
Notes
1. Use full fat mayonnaise for best texture. Do not overmix after adding flour to keep bars tender. For thinner frosting use more milk. For a dairy free option use plant butter and non dairy milk