1 c. butter
3/4 c. firmly packed brown sugar
2 1/2 c. flour
1/2 tsp. baking powder
1 tsp. vanilla
1 egg
24 vanilla caramels
2 tbsp. butter
1/2 c. finely chopped pecans

Heat oven to 350 degrees. In medium saucepan, heat butter and brown sugar until butter melts, stir until smooth. Lightly spoon flour into measuring cup, level off. In large bowl, combine flour, baking powder, vanilla, egg and brown sugar mixture, blend well.

Shape into 1 inch balls. Place two inches apart on ungreased cookie sheet. Pinch one end. Bake at 350 degrees for 12 to 15 minutes or until light golden brown. Cool.

In top of double boiler, melt caramels and stir in water. Dip flat end of cookie into caramel mixture, then into chopped pecans. Place on wax paper with flat side down. Makes 60 cookies.