1 (6 oz.) pkg. butterscotch chips
1/4 c. butter
1 c. brown sugar
2 eggs
1 tsp. vanilla
1 c. sifted flour
1 tsp. baking powder
3/4 tsp. salt
1/2-3/4 c. chopped walnuts

Melt chips and butter over hot water. Add sugar; mix and cool 5 minutes. Blend in eggs and vanilla. Add dry ingredients that were sifted together. Stir in walnuts. Spread in a greased and floured 9 x 13 inch pan. Bake at 350 degrees for 25 minutes.