Instructions: Preheat oven to 375 degrees.

In a large bowl, beat together butter, brown sugar, 3/4 cup chopped pecans and vanilla on medium speed until well blended.

Add flour and baking powder and mix well, using low speed.

Shape dough into 1-inch balls.

Slightly flatten by pressing balls onto ungreased cookie sheets; pinch tops to point to resemble acorns.

Bake for 10-12 minutes at 375 degrees.

Remove from oven and cool on wire racks.

In top of a double boiler over simmering water, melt chocolate chips, stirring until smooth.

Remove from heat; keep double boiler over water.

Dip large ends of cooled cookies into melted chocolate, then roll in chopped pecans.

Cool to set chocolate.

Makes 3 dozen.

This is an easy yet elegant butter-pecan cookie shaped to resemble an acorn and dipped in melted chocolate chips and chopped pecans.

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