Dip (Frosting):

1/2 lb. (about 24 pcs.) caramels
1/4 c. water
3/4 c. pecans, chopped very fine

Melt the caramel and water in a double boiler. Dip the flat ends (or tops) of cookies into the caramel mixture, about 1/2-inch deep, then into pecans, coating thoroughly with nuts.

As an alternate topping, use the frosting recipe from NUTMEG ROLLS (found in this section!)

Acorns:

1/2 tsp. double acting baking powder
1 c. butter
3/4 c. firmly packed brown sugar
1 tsp. vanilla
1/3 c. pecans, finely chopped

Sift together the flour and baking powder. Melt the butter in a 2 quart saucepan over low heat. Remove from heat and stir in brown sugar, vanilla, and pecans. Add flour mixture and mix thoroughly. Shape into balls, using a rounded teaspoon for each. Flatten one side by pressing on ungreased cookie sheet. Pinch top to resemble an acorn.

Bake in a 350°F oven for 15-18 minutes or until golden brown. Cool and then dip in caramel mixture (see below).