Acorns

1. This is an easy yet elegant butter-pecan cookie shaped to resemble an acorn and dipped in melted chocolate chips and chopped pecans.
2. Preheat oven to 375 degrees F. In a large bowl, beat together butter, brown sugar, 3/4 cup chopped pecans and vanilla on medium speed until well blended.
3. Add flour and baking powder and mix well, using low speed.
4. Shape dough into 1-inch balls.
5. Slightly flatten by pressing balls onto un-greased cookie sheets; pinch tops to point to resemble acorns.
6. Bakei for 10-12 minutes at 375 degrees F. Remove from oven and cool on wire racks.
7. In top of a double boiler over simmering water, melt chocolate chips, stirring until smooth.
8. Remove from heat; keep double boiler over water.
9. Dip large ends of cooled cookies into melted chocolate, then roll in chopped pecans.
10. Cool to set chocolate.
11. Yield: 3 dozen.