First layer: Mix butter, brown sugar and flour in medium bowl until crumbly. Press into ungreased 9x9 inch (22x22cm) pan. Bake in 350°F (175°C) oven for 10 minutes.

Second layer: Sprinkle nuts over crust.

Combine butterscotch chips, butter and corn syrup in small saucepan. Heat and stir on medium-low until smooth. Spoon evenly over nuts. Bake for about 15 minutes until bubbly. Cool. Cut into 36 squares.