Combine flour and baking powder in bowl. Beat butter, sugar and corn syrup in large mixer bowl until light and fluffy. Add milk and vanilla. Gradually beat in dry ingredients. Stir in walnuts. Wrap and refrigerate 4 hours or overnight.

Preheat oven to 350. Grease 2 cookie sheets. Divide dough in half. On lightly floured surface, roll one dough half 1/8-inch thick. Cut with 3 inch star shaped cookie cutter. Bake 10-12 minutes, until edges are golden. Cool on wire rack. Repeat with remaining dough. Decorate as desired. Makes 4 dozen.

Per cookie: 45 calories, 2 gm total fat, 1 gm saturated fat, 5 mg cholesterol, 31 mg sodium, 6 gm carbohydrates, 1 gm protein.