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SYRUP: Cook all ingredients for syrup until a string forms (approx. 1/2-hour). Keep very low heat under syrup until all cookies have been dipped. Dip cooled cookies top-down into hot syrup and then flip over. Soak for approximately 15-20 seconds on each side.
Remove cookies from hot syrup and immediately turn top-side down onto ground walnuts. Have serving plate or cupcake cups ready to put cookies in. Lift cookie and place on serving plate or cupcake cup.