1 lb. (54) caramels
2 tbsp. water
3/4 lb. salted cashews or pecans
1 c. chocolate chips (6 oz.)

Melt caramels over water in top of double boiler about 5 minutes stirring occasionally. Arrange 36 cashews or pecans in groups of four on a buttered cookie sheet two inches apart. Drop a teaspoon of melted caramel on each group of cashews or pecans. Reheat if gets too thick. Cool 5 minutes. Melt chocolate chips in double boiler. Spoon a teaspoon on top of each turtle. Spread evenly with spatula. Set in cool, dry place until set.