2 c. brown sugar
3 c. flour
1 tsp. cinnamon
1 tsp. baking powder
1 tsp. salt
2 eggs
1 c. cooking oil
1 c. nuts
1 c. water with 1 tsp. baking soda added, set aside until last

ICING:

4 tbsp. brown sugar
4 tbsp. cream or milk
4 tbsp. butter
1/2 tsp. vanilla or maple flavoring
Pinch of salt

Put all ingredients in a bowl. Do not stir until everything is added. Bake in two jelly roll pans 15 minutes at 350 degrees. Ice while still warm.

Icing: Bring icing ingredients to a boil, add enough powdered sugar to thicken (3/4 - 1 box); spread over cookies. When firm, cut cookies in squares or bars. Makes 8 or 9 dozen; part may be frozen.