I'm with Maria. If you look at the directions and know about cooking, you know you always "cream" butter and granulated (regular white) sugar.

The second amount of "sugar" is mixed with the second set of ingred. to make the mixture you put on top.

Fudge Upside Down Cake

3/4 cup sugar
2 tbsp butter

1/2 cup milk
1 cup flour(all pourpose)
2 tsp baking powder
1/4 tsp salt
2 tbsp cocoa
1/2 cup chopped walnuts
1/2 cup brown sugar
1/2 cup granulated sugar
1/3 cup cocoa
1 1/2 cups boiling water

Cream together 3/4 cup sugar and butter.
Stir in milk.
Sift flour,baking powder,salt and 2 tbsp cocoa together.
Add to creamed mixture and beatutil smooth.
tir in walnuts.
Spread batter into a square 9 inch pan.

In a small bowl combine brown sugar,1/2 cup granulated sugar and 1/3 cup of cocoa.
Sprinkle over the batter.
Pour the boiling water over the top.
Bake at 350 for 35-40 minutes.
The cake will rise to the top and boiling water will combine with the sugar/cocoa mixture to make a rich syrup underneath.