1 lb. brown sugar
1 c. soft butter
2 eggs
2 c. flour
1 tsp. baking powder
1/2 tsp. salt
1 c. walnuts, coarsely chopped or broken

1. Cook the sugar and butter in the top of the double boiler, over hot, not boiling, water until the sugar is dissolved.

2. Preheat the oven to 350 degrees.

3. Add the eggs, one at a time, to the butter-sugar mixture and beat thoroughly after adding each egg.

4. Stir together the flour, baking powder and salt; mix well. Add to the butter-sugar mixture and stir in the nuts.

5. Spread evenly in an ungreased 15 1/2 x 10 1/2 x 1 inch pan (jelly roll pan).

6. Bake for 25 minutes or until the cookies are a delicate brown; a slight dent in left when you touch the top lightly with a finger tip.

7. Remove from the oven and set it on a wire rack. Cut while hot into 40 bars, or as many as you like.