1. Heat oven to 350°F.
   
2. Melt 6 tablespoons butter in small saucepan over low heat; add brown sugar, 3 tablespoons cocoa and water.
   
3. Cook over medium heat, stirring constantly, just until mixture comes to boil.
   
4. Remove from heat; stir in vanilla.
   
5. Spoon about 1 teaspoonful chocolate mixture into each of 48 small muffin cups (1-3/4-inches in diameter).
   
6. Sprinkle 1/2 teaspoon nuts, if desired, into each cup; set aside.
   
7. Unroll dough; separate into 8 rectangles; firmly press perforations to seal.
   
8. Melt remaining 2 tablespoons butter; brush over rectangles.
   
9. Stir together granulated sugar and remaining 1 tablespoon cocoa; sprinkle over all rectangles.
   
10. Starting at longer side, roll up each rectangle; pinch seams to seal.
    
11. Cut each roll into 6 equal pieces.
    
12. Press gently into prepared pans, cut-side down.
    
13. Bake 11 to 13 minutes or until light brown.
    
14. Remove from oven; cool 30 seconds.
    
15. Invert onto cookie sheet.
    
16. Let stand 1 minute; remove pans.
    
17. Serve warm or cool completely.

NOTE:

• Rolls can be baked in two 8-inch round baking pans.
  
• Heat oven to 350°F.
  
• Cook chocolate mixture as directed; place half in each pan.
  
• Prepare rolls as directed; place 24 pieces, cut-side down, in each pan.
  
• Bake 20 to 22 minutes.
  
• Cool and remove from pans, as directed above.