1 lb. pkg. caramels (about 54 caramels)
2 tbsp. water
3/4 lb. salted cashew nuts
1 (6 oz.) pkg. semi-sweet chocolate pieces

Heat caramel and water in top of double boiler over boiling water about 5 minutes. Stir occasionally, until evenly melted.

Grease baking sheet. Arrange 36 groups of 4 cashews each, about 2 inches apart on cookie sheet. Drop melted caramels by teaspoon on each group of nuts. Let cool 15 minutes. Reheat caramel over boiling water if necessary.

Melt chocolate pieces over hot, not boiling, water. Drop by teaspoons on top of each caramel turtle; if necessary, spread with spatula. Let cool until firm. (Makes 36 turtles.)