Line a cookie sheet (or jelly roll pan) with foil and crimp sides to make an edge. Cover the bottom of foil-lined pan with waverly or club wafers. (Do not use saltines.)

Boil for 3 minutes: 1 c. brown sugar

Stir while boiling. Pour this mixture over crackers evenly. Then place in preheated oven (400 degrees) for 5 minutes. Buy a package of 6 plain Hershey bars unwrapped and cut into thirds. Place chocolate pieces on bubbling hot toffee bars. They will melt and spread.

Have ready 3/4 cup coarsely chopped nuts. Gently press into chocolate. Cool; cut into bars. (Can use a pizza cutter.) Place in refrigerator. Makes 48.