Preheat the oven to 190C/375F/Gas mark 5
Sift together the flour, custard powder and icing sugar. Rub in the butter. Stir in enough water to make the ingredients cling together. Turn onto a floured surface and knead until smooth. Cover and refrigerate for 30 minutes.
Roll the dough between sheets of greaseproof paper until 3mm thick. Cut into 4cm rounds, place about 2cm apart on greased baking trays. Bake for about 10 minutes or until lightly browned; cool on trays. Makes about 45.
Place a level teaspoon of the topping onto each round, stand at room temperature until the topping is set.
Caramel Nut Topping: Chop the nuts all about the same size. Toast on an baking tray in a moderate oven for about 5 minutes or until lightly browned. Combine the sugar, syrup and water in pan, stir over the heat, without boiling, until the sugar is dissolved. Bring to the boil and boil without stirring, for about 2 minutes or until golden brown. Gently stir in the cream and nuts; use immediately.