1 cup butter (no substitutes), softened
3/4 cup packed brown sugar
1 teaspoon vanilla extract
1-3/4 cups all-purpose flour
1/2 teaspoon baking powder
30 caramels, halved and flattened
2 cups (12 oz.) semisweet chocolate chips
1 tablespoon shortening
1/2 cup finely chopped walnuts or pecans

Preheat oven to 325°F.

In a mixing bowl, beat together butter with brown sugar. Beat in vanilla. Mix the flour and baking powder. Gradually stir this into the butter mixture.

Roll into 1 inch balls. Place 2 inches apart on baking sheets; flatten slightly with a fork.

Bake for 12-15 minutes or until golden brown. Cool on wire rack.

Place one caramel on each cooled cookie. Melt chocolate chips and shortening; spread over cookies and sprinkle with chopped nuts.

Makes about 5 dozen.