1 cup butter, melted
3/4 cup brown sugar, firmly packed
1 1/2 cups finely chopped pecans, divided in half
1 teaspoon vanilla extract
2 1/2 cups flour
1/2 teaspoon baking powder
1 cup semi-sweet chocolate chips
Preheat oven to 375 degrees.
Beat together butter, brown sugar, 3/4 cup chopped pecans and vanilla extract until well blended. Add flour and baking powder and mix well.
Shape dough into 1 inch balls. Lightly flatten by pressing balls onto ungreased cookie sheets; pinch tops to point to resemble acorns. Bake 10-12 minutes. Cool on wire racks.
Melt chocolate, dip the large end of each cookie into melted chocolate, then roll in chopped pecans. Cool to set chocolate.