Preheat oven to 350 degrees.
Layer 1: Mix the flour, butter and half of walnuts/pecans together.
Press into 9x13 pan and bake for 15 minutes at 350 degrees, cool it well.
Layer 2: Mix the cream cheese, powdered sugar and 1 cup of the cool whip, pour over cooled crust.
Place into the refrigerator while you prepare the next layer.
Layer 3: Mix the milk and pudding mix until it becomes smooth.
Put it over the cream cheese layer.
Place into the refrigerator and chill until set.
Layer 4: Spread remaining cool whip over the top, and sprinkle with remaining walnuts/pecans.
Cool for the minimum of 3 hours.