Caramel Nut Acorns

Yum yum yum. These are great holiday cookies! Buttery and cute.
I got this recipe years ago from the LA Times Food section.  I would have submitted the recipe this year in response to their call for favorites but since they came from the Times in the first place that didn't make much sense.  Here it is if you missed it the first time:

Caramel Nut Acorns

Cookie:
1 cup ( 2 sticks) butter
3/4 cup brown sugar (packed)
1 t vanilla
1/3 cup finely chopped pecans
2 1/2 cups flour
1/2 t baking powder

Topping:
1/2 pound caramels
1/4 cup water
3/4 cup finely chopped pecans

Cookie:
- Melt butter in 2 qt pan.  Remove from heat. Stir in sugar, vanilla and pecans.
  Add flour and baking powder and mix thoroughly.  Shape dough into balls.
  Flatten 1 side by pressing, pinch top into point so cookie resembles an acorn.
- Bake at 350 degreres until light brown, about 15 minutes.

Topping:
- Melt caramels and water in top of double boiler over simmering water.
- Dip rounded ends of cooled cookies about 1/4 inch deep into caramel mixture,
  then into finely chopped pecans.  When caramel hardens store in airtight container.

Makes 4 dozen.