2 1/4 c. flour
1/2 tsp. baking powder
1/4 tsp. salt
1 c. butter
1 c. brown sugar
1 tsp. almond extract
1 tbsp. instant coffee
6 oz. pkg. chocolate OR butterscotch chips
1/3 c. milk
1/2 c. nuts, chopped

TOPPING:

1 tbsp. butter
3/4 c. powdered sugar
1/8 tsp. almond
1 or 2 tbsp. milk

Cream butter and sugar then add almond extract. Add dry ingredients alternating with milk. Mix in nuts and chips. Put on cookie sheet with sides. Bake at 350 degrees for 20 to 25 minutes. Cool and spread on topping.