2 1/2 cups all-purpose flour*
1/2 tsp. baking powder
1 cup (2 sticks) butter
3/4 cup firmly packed brown sugar
1 tsp. vanilla
1/3 cup pecans, chopped fine

Preheat oven to 350°F.

Sift together flour and baking powder. Set aside.

Melt butter in 2-quart saucepan over low heat. Remove from heat.

Stir in brown sugar, vanilla and chopped pecans.

Add the dry ingredients; mix thoroughly.

Shape dough into balls, using a rounded teaspoonful for each. Flatten one side by pressing on ungreased baking sheet; pinch top to a point to resemble an acorn.

Bake at 350°F for 15 to 18 minutes until light golden brown. Cool.

Note: If using self-rising flour, omit baking powder and decrease butter to 7/8 cup (1 cup minus 2 tablespoons).

CARAMEL NUT COATING:

1/2 lb. candy caramels (about 24)
1/4 cup water
3/4 cup pecans, chopped fine

Melt candy caramels and water in top of double boiler.

Dip flat ends of cookies into caramel mixture about 1/4-inch deep, then into chopped pecans, coating thoroughly with nuts.

Makes about 3 1/2 dozen cookies.