Preheat oven to 350F.

In a saucepan, heat sugar, butter and milk. Simmer until butter is completely melted.

Pour over top of the chocolate to melt.

Beat in eggs, baking soda, salt and starch.

Bake for about 25 minutes or until set (a toothpick inserted into the middle will come out clean).

When cool, invert brownies and spread chocolate icing on top with toasted macadamia nuts.