Preheat oven to 350. rease bottom and sides of square pan. In a small bowl, stir together flour, baking powder and salt. In another bowl mix together the sugar, eggs and oil with electric mixer. Stir in cocoa and extracts until blended. Stir in flour mixture. Add nuts (optional)
Scrape batter into 8 inch pan, spread evenly. Bake for 30 to 35 minutes or until cake tester inserted comes out almost clean. Cool and serve. If using a nich inch pa, bake for 20 to 25 minutes
