1 c. shortening
1 c. brown sugar
1 c. white sugar
2 eggs
1 tsp. baking powder
1/2 tsp. baking soda, dissolved in 1 c. cold coffee
4 c. flour
1 c. nuts

FROSTING:

3/4 c. butter
1/3 c. milk
2 1/2 c. powdered sugar
1 1/2 c. brown sugar

Cream together shortening and sugars. Beat in eggs and baking powder. Alternate flour and coffee until mixed well. Drop by teaspoon onto ungreased cookie sheet. Bake at 350 degrees for 10 minutes. Cool.

For frosting, melt butter; add brown sugar and cook 2 or 3 minutes. Add milk and bring to a full boil. Cool. Gradually add powdered sugar. Beat until smooth.