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 F.

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 un-greased cookie sheets; pinch tops to point to resemble acorns. Bake for 10-12 minutes at 375 degrees F. 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.

Yield: 3 dozen.