Frosted Butterscotch Cookies

Step 1: Preheat oven to 375 degrees F.

Step 2: Grease cookie sheets. Set aside.

Step 3: In a medium mixing bowl stir together flour, salt, baking soda, and baking powder. Set aside.

Step 4: In large mixing bowl beat the brown sugar and shortening with an electric mixer on medium speed until well mixed.

Step 5: Add eggs and 1 teaspoon vanilla.

Step 6: Beat until well mixed.

Step 7: Add flour mixture and sour cream alternately to beaten mixture, beating after each addition.

Step 8: Stir in the 2/3 cup nuts.

Step 9: Drop dough by rounded teaspoons 2 inches apart onto prepared cookie sheets.

Step 10: Bake for 10 to 12 minutes or until edges are lightly browned.

Step 11: Transfer to a wire rack and let cool.

Step 12: To make frosting, in a medium saucepan heat and stir butter over medium-low heat until golden brown. (Do not scorch.) Remove from heat. Stir in powdered sugar, boiling water, and 1-1/2 teaspoons vanilla.

Step 13: Beat until frosting is easy to spread.

Step 14: Immediately spread on cooled cookies. (If frosting begins to set up, stir in a small amount of additional boiling water.)

Step 15: If desired, top with additional chopped walnuts or walnut halves.