Burnt Sugar Syrup
1/2 c. butter
1 1/4 c. granulated sugar
2 eggs
1 tsp. vanilla
2 1/4 c. all-purpose flour
2 tsp. baking powder
1/4 tsp. salt
1/2 c. chopped nuts
1 c. sifted powdered sugar
1 tbsp. butter, melted
Milk

Prepare Burnt Sugar Syrup; cool. In 2 quart saucepan melt 1/2 cup butter over low heat. Remove from heat; stir in granulated sugar. Add eggs, one at a time; beat well after each. Stir in vanilla and 3 tablespoons of the Burnt Sugar Syrup. Stir together flour, baking powder, and salt; stir into egg mixture. Stir in nuts. Spread in greased 15 1/2 x 10 1/2 x 1 inch baking pan. Bake at 350 degrees for 13 to 15 minutes.

Combine powdered sugar, 1 tablespoon butter, and remaining Burnt Sugar Syrup. Add enough milk until of spreading consistency. Spread mixture over warm cookies. Cool thoroughly; cut into bars. Makes 48 bars.

BURNT SUGAR SYRUP: In heavy skillet melt 1/2 cup granulated sugar over low heat; stir constantly. Remove from heat when syrup is golden brown. Slowly add 1/2 cup boiling water; return to heat. Cook and stir until sugar dissolves. Boil to reduce to 1/3 cup, about 5 minutes.