These are okay if you like nuts, which I don’t. Other people who do like nuts seem to like them.
Sift together flour and baking powder. Melt butter over low heat, remove from heat, and stir in brown sugar, vanilla, and pecans. Add dry ingredients and mix thoroughly. Shape dough into balls using rounded teaspoonful for each. Flatten one side by pressing on ungreased cookie sheet. Pinch top point to resemble an acorn. Bake at 350 degrees for 15-18 minutes until golden brown. Cool. Melt caramels and water over double boiler, (or substitute a 16 oz tub of caramel apple dip, warmed in the microwave for 1 1/2 min, stirring every 30 sec). Dip flat ends of cookies into caramel mixture about 1/4” deep. Then dip into pecans. Set on waxed paper to “dry”.
Makes 3 1/2 dozen cookies.