Mix the following until crumbly and press into 13"x9"x2" pan:

1/2 c. soft butter
1 1/2 c. flour
1/2 tsp. salt
3/4 c. brown sugar

Bake for 10 minutes at 325 degrees.

Prepare the following butterscotch mixture:

1 (6 oz.) pkg. butterscotch bits
2 tbsp. vegetable shortening
1/4 c. white corn syrup
1 tbsp. water
1/4 tsp. salt

Cook over low heat until well blended then stir in 2 cups chopped nuts. Spoon over the top of baked layer and bake at 375 degrees for 8 minutes. Cut into bars while warm.