In a large mixing bowl, cream butter; gradually add brown sugar and beat until
light. Add salt and vanilla extract and beat until thoroughly blended. By hand,
gradually add flour, stirring until well-mixed.
Divide dough into 32 pieces, roll
each piece between palms to form a ball. Place them about 2 inches apart on ungreased
Chill for 30 minutes.
Heat oven to 350 degrees F.
Bake cookies until lightly browned (12 to 15 minutes).
Remove from oven; while
cookies are still hot, insert a wooden pick in the top of each. Cool on wire racks.
In the top of a double boiler over simmering water, combine caramels and evaporated
milk. Cook, stirring, until mixture is smooth.
Place walnuts in a shallow bowl.
Dip cooled cookies into warm caramel, letting excess drip off.
Roll the cookies
in walnuts and set in miniature muffin papers.