Butterscotch Cookies

1/2 cup (1 stick) butter or margarine
1 1/2 cups brown sugar, packed
2 eggs
1 teaspoon vanilla
2 1/2 cups flour, stirred and measured
1 teaspoon soda
1/2 teaspoon baking powder
1/2 teaspoon salt
1 cup dairy sour cream (or 1 cup evaporated milk plus 1 tablespoon vinegar)
2/3 cup nuts, chopped

In large mixing bowl cream together butter and brown sugar until light and fluffy. Add eggs and vanilla; beat until blended. Add sifted dry ingredients alternately with sour cream, stirring well after each addition. Stir in nuts. Drop by teaspoonfuls onto buttered cookie sheet. Bake 10 minutes at 350 degrees F. When cool, frost with Browned Butter Frosting.

Browned Butter Frosting:
1/4 cup (1/2 stick) butter (no substitute)
2 cups confectioners' sugar
2 to 3 tablespoons boiling water
1/2 teaspoon vanilla

In small saucepan melt butter; continue cooking over medium heat until butter becomes a nut brown color an stops bubbling. Remove from heat. Blend in confectioners' sugar and enough boiling water to make spreadable. Stir in vanilla. If frosting becomes too stiff, add a few more drops of water.