In top of double boiler, (I just use a cook pot, fill it with water, bring it to a boil, and I put a round metal mixing bowl right on top of the pot) melt caramel squares with cream and add nuts.
Drop by tablespoonfuls onto parchment paper and refrigerate until hardened. (You don't want to make them too big, because once the chocolate coats them, they look even bigger.)
When hardened, roll in melted chocolate and drop back on parchment paper. (You WILL want to use parchment paper. The first time I made these, I used waxed paper and it was a nightmare. They stuck terribly to the paper. They come right off the parchment.)
Refrigerate until chocolate sets.