1 c. butter
1/3 c. sugar
2 tsp. water
2 tsp. vanilla
2 c. sifted flour
1/2 c. ground filberts (food grinder)

Mix all (no particular order). Chill 4 to 5 hours. Shape into crescents. Bake at 350 degrees for 15 minutes. Do not brown. When slightly cool, roll in powdered sugar. When cold, roll in sugar again.