In medium bowl combine flour, baking powder, salt, baking cocoa and pecans. Stir in flour mixture to form soft dough. Divide dough in half, wrap in plastic and chill 1 to 2 hours. Mold dough by rounded teaspoons around a each caramel half. Place on ungreased cookie sheet and bake 7 minutes to 8 minutes.
Transfer cookies immediately to wire cookie racks or paper towels to cool.
After cookies have cooled, swirl cookies with chocolate glaze. In a small bowl, blend together powdered sugar, corn syrup, cocoa, butter and hot water. Makes 3 dozen. All rights reserved.