Directions:

* divided in 3/4 cup portions This is an easy yet elegant butter-pecan cookie shaped to resemble an acorn and dipped in melted chocolate chips and chopped pecans.
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.