1/2 c. butter
1 c. packed brown sugar
1 tsp. vanilla
1 egg
1 c. flour
1 tsp. baking powder
1/2 c. nuts

TOPPING:

20 caramels
1 tbsp. water
1/2 c. semi-sweet chocolate
1/4 to 1/2 c. chopped nuts

Heat oven to 350 degrees. Line 16 muffin cups, melt butter, add sugar, egg, vanilla. Add flour, soda and nuts. Divide evenly into cups and bake 16 to 20 minutes. Melt caramel and water. Put chips in middle of each baked cup and add scant tablespoon of caramel over the chips. Cool.