Preheat the oven to 350°F (175°C). Line a 9×13-inch baking pan with parchment paper and leave an overhang for easy lifting.

In a medium saucepan over low heat, melt the butter until just melted. Remove from heat and stir in the granulated sugar until glossy and combined.

Whisk in the eggs one at a time, making sure each is fully incorporated. Add the vanilla and espresso powder if using.

Sift in the cocoa powder, flour, and salt. Fold gently until no streaks remain — do not overmix or you will lose the fudgy texture. Stir in nuts if using.

Pour the batter into the prepared pan and smooth the top. Bake for 25–30 minutes; the edges should be set and the center slightly jiggly.

Cool completely in the pan on a wire rack. Once cooled, lift the entire slab out using the parchment overhang.

Use a football-shaped cookie cutter or a small oval cutter to cut shapes. If you do not have a cutter, slice into rectangles and round the ends with a knife.

Make the white icing by whisking powdered sugar with milk until thick but pipeable. Transfer to a small piping bag or a zip-top bag with a tiny corner snipped off.

Pipe two long seams and stitching dashes to create the football laces.

Let the icing set for 10–15 minutes before serving.