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Preheat oven to 350°F. Line a 9-inch-square baking pan with foil, extending foil over edges of pan. Butter foil; set pan aside.
In a medium bowl, stir together flour, 3 tablespoons brown sugar and baking powder. Using a pastry blender, cut in 1/2 cup butter until mixture resembles coarse crumbs. Press mixture evenly onto the bottom of the prepared baking pan. Bake for about 25 minutes or until golden brown.
Meanwhile, heat the remaining 1/4 cup butter in a medium heavy saucepan over medium heat until melted. Stir in granulated sugar, the remaining 1/3 cup brown sugar, corn syrup, water and salt. Stir in walnuts and cashews. Bring to a boil over medium-high heat, stirring constantly. Boil, uncovered, for 5 minutes, stirring frequently. Remove from heat. Stir in cream and vanilla.
Pour nut mixture evenly over baked layer, spreading evenly. Bake for 12 to 15 minutes more or until most of the surface is bubbly. Cool in pan on a wire rack. Using the edges of the foil, lift cookies out of pan. Cut into bars.