Jim remembers his mom making these cookies when he was a kid in Ohio, and it remains as one of the "must have" Christmas cookies in his family.
Stir together melted butter, brown sugar, 3/4 C walnuts and vanilla. Sift flour with baking powder and stir into butter mixture; blend well.
Shape cookies by pressing dough firmly into a teaspoon (not a measuring spoon), slightly mounding the dough to form the shape of an acorn. Be sure the dough is firmly formed on the spoon. Bake on ungreased cookie sheet in 375F oven about 13 minutes, until light golden brown. Cool.
Meanwhile, melt chocolate over warm water in double boiler. Dip large end of cookie in melted chocolate, then in remaining walnuts. Cool on wax paper. Store in air-tight containers. Makes 4-5 dozen cookies.