2 3/4 c. flour
1/2 tsp. baking powder
1 c. butter
3/4 c. brown sugar
3 lg. egg yolks
1 1/2 c. chopped walnuts
1 tsp. vanilla
1/2 lb. caramels

Mix flour and baking powder. In large bowl beat the butter, sugar, egg yolks until smooth and fluffy. Stir in 1/2 cup chopped nuts, vanilla and flour mixture until blended. Roll 1 slightly teaspoon of dough into a ball. With fingers pinch dough to form a point and shape to resemble an acorn. Place 1 inch apart on ungreased pan. Bake at 350 degrees for 12 minutes. Cool.

Place remaining nuts aside. In top of double boiler melt caramels in 1/4 cup water, stirring until blended. Dip large end of cookie into caramel and nuts. Place on cookie sheet until cool. Store covered. Makes 6 dozen.