Step 1

Preheat the oven to 350°F. In a small saucepan, bring the sugar, water and 3/4 cup honey to a boil. Reduce the heat, and simmer, uncovered, for 10 minutes. Remove the pan from the burner, and let the syrup cool completely.

Step 2

In a large bowl, beat the confectioners' sugar and oil until blended. Beat in the Cognac, orange juice and the remaining 1 tablespoon honey.

Step 3

In another large bowl, whisk the flour, orange zest, baking powder and cinnamon. Gradually beat the dry ingredients into the wet ingredients.

Step 4

Scoop cookie dough by tablespoonfuls, and shape each into a 1-inch-thick oval. Arrange cookies 1 inch apart on two parchment-lined baking sheets.

Step 5

Bake the cookies, in batches as needed, for 20 to 25 minutes or until lightly browned. Let the cookies cool on the pans for five minutes. Transfer cookies to wire racks, and let stand until cool enough to handle but still warm.

Step 6

Using a slotted spoon, float and turn the still-warm cookies, a few at a time, in the honey syrup for about 10 seconds; let the excess drip off. Place the cookies on waxed paper, and sprinkle with walnuts. Repeat the coating and sprinkling with the remaining cookies. Editor's Tip: If the walnuts won't stick to the cookies, use a small fork to drizzle them with a little more of the honey syrup before sprinkling on the nuts. Using a fork to indent a few lines on top of each cookie before baking may also help the honey and walnuts adhere to the surface.

Step 7

Let the cookies stand until the honey and walnuts set. Store them in layers between pieces of waxed paper in airtight containers.