Caramelized-Sugar Cookies

• 1 cup sugarsugar
• 3/4 cup (3/8 lb.) butter, at room temperaturebutter
• 1/2 teaspoon vanillavanilla
• 1 1/4 cups all-purpose flourflour
• 1/2 teaspoon baking powderbaking-powder

1. 01<p> Butter a 12- by 14-inch piece of foil and set on a baking sheet. In an 8- to 10-inch frying pan over medium-high heat, melt 1/2 cup sugar, frequently shaking and tilting pan. When mixture is a light caramel color (in about 6 minutes), pour onto foil. Let stand until caramel is hard, about 5 minutes. Break into chunks, then, in a food processor or a heavy plastic food bag with a mallet, crush into 1/8- to 1/4-inch pieces.</p>
2. 02<p> In a bowl, with an electric mixer on medium speed, beat butter and remaining 1/2 cup sugar until well blended. Beat in 2 tablespoons water and the vanilla until smooth, scraping down sides of bowl as needed.</p>
3. 03<p> In another bowl, mix flour and baking powder. Stir or beat into butter mixture until well incorporated. Stir in crushed caramel.</p>
4. 04<p> Drop dough in 1 1/2-teaspoon portions, 2 inches apart, onto buttered or cooking parchment-lined 12- by 15-inch baking sheets.</p>

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