Step 1

Heat oven to 325ºF.

Step 2

Combine flour, baking powder and salt. Beat butter, sugar and vanilla in large bowl with mixer until light and fluffy. Gradually add flour mixture, beating well after each addition. Add 1/3 cup nuts; mix well.

Step 3

Press dough into 12x8-inch rectangle on parchment-covered baking sheet. Cut dough into 8 lengthwise strips, then cut each strip crosswise into 6 pieces. (Do not separate dough pieces.)

Step 4

Bake 18 to 20 min. or until cookies are lightly browned. Cool on baking sheet 5 min. Remove to wire racks; cool completely. Break apart into 48 cookies.

Step 5

Cover additional baking sheet with parchment. Melt chocolate as directed on package. Dip cookies, 1 at a time, halfway into chocolate; place on prepared baking sheet. Sprinkle with remaining nuts. Let stand until chocolate is firm.