3 c. whipping cream
1/2 c. sweetened condensed milk
2 c. corn syrup, light
3 pecan or walnut halves per turtle
2 c. sugar
1 tsp. vanilla
1 lb. high quality dipping chocolate

Combine cream, milk, corn syrup and sugar in 5 quart heavy kettle and bring to boil over medium high heat, reduce heat to medium and cook to 240 degrees (firm soft ball) or 28 degrees above boiling point of water on your thermometer. Stir especially often toward end of cooking. Remove from heat and stir in vanilla. Cool 30 to 40 minutes.

During this waiting period, arrange nuts in groups about 1 1/2 to 2 inches apart on Handi-Wrap. When cooled, using 2 spoons, drop caramel (like cookie dough) atop each group of nuts. Let cool thoroughly.

Carefully melt chocolate over hot water. "Frost" top of each turtle and allow to cool. Wrapping turtles individually helps to contain spreading of the caramel if it tends to be soft.