1/2 c. butter
1 1/2 c. brown sugar
2 eggs
1 c. sour cream
1 tsp. vanilla
2 1/2 c. flour
1/2 tsp. baking soda
1/2 tsp. baking powder
1/2 tsp. salt
1/2 c. nuts

Cream butter and brown sugar; beat in eggs and then sour cream and vanilla. Add dry ingredients and nuts. Chill at least 1 hour. Drop by teaspoonful on greased cookie sheet. Bake at 400 degrees for 10 minutes. Cool and frost.

CARAMEL FROSTING:

1/2 c. butter
1 c. brown sugar
1/4 c. milk
2 c. powdered sugar

Melt butter; add brown sugar. Stir and boil for 2 minutes. Add milk and bring back to a boil. Remove from heat and add powdered sugar. Beat until smooth.