1 c. butter
3/4 c. firm brown sugar
1 tsp. vanilla
2 1/2 c. flour
1/2 tsp. baking powder
24 caramels
1/4 c. water
1 c. chopped walnuts

Melt butter; stir in brown sugar, vanilla, flour and baking powder. Shape dough into acorns, do not handle too much. Bake at 350 degrees for 15 to 18 minutes. Remove from cookie sheets and let cool.

Melt caramels and water in double boiler or microwave. Dip flat ends of cookie into caramel, then press into chopped nuts. Cool on waxed paper.