In a mixing bowl, cream butter and sugar. Add egg and vanilla; mix well. Combine flour, baking powder and salt; add to creamed mixture and mix well.
Form cookies (in an oval shape with a pointed end) and place 2" apart on on ungreased baking sheets. Bake at 375 degrees F for 6-8 minutes or until set but not brown. Cool on wire racks.
Dip 3/4 of cookies in melted chocolate and then in crushed walnuts. Dot two eyes and a nose!