CUPS:

1/2 c. butter
1 c. firmly packed brown sugar
1 tsp. vanilla
1 egg
1 c. flour
1 tsp. baking powder
1/4 tsp. salt
1/2 c. chopped nuts

TOPPING:

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

Melt butter in saucepan. Remove from heat and stir in brown sugar. Add vanilla and egg. Mix well. Add dry ingredients, stir in 1/2 cup chopped nuts. Line 16 muffin cups with baking cups. Divide batter evenly among the 16 cups. Bake at 350 degrees for 16 to 20 minutes or until golden brown.

Meanwhile, melt caramels with water over low heat. Stir until smooth. Immediately after pans are removed from the oven, place chocolate chips in center. Spoon scant tablespoon of caramel over chocolate chips. Sprinkle with nuts. Cool.