2 1/2 c. flour
1/2 tsp. baking powder
1 c. butter, remove from heat
3/4 c. brown sugar, firmly packed
1 tsp. vanilla
1 1/2 c. pecans, finely chopped

In bowl stir together flour and baking powder. Melt butter, remove from heat. Stir in brown sugar and vanilla. Add dry ingredients, mix thoroughly. Shape dough by teaspoonsful into balls, flatten one side, pinch top to resemble an acorn. Bake at 350 degrees for 15 to 18 minutes on an ungreased cookie sheet and then cool. Melt 24 caramels in 1/4 cup water in a double boiler. Dip the flat end of cookies into caramel and then into chopped nuts.