Heat sugar on low heat, until it liquifies and caramelizes. Once melted and golden brownish in color(make sure not to burn it), gradually stir in soften butter. Then pour in sweetened condensed milk. Stir until well blended and smooth. Mixture is very hot.
Remove from hear and stir in ground and chopped nuts, if using. You can also use pecans if you prefer.
Layer warm caramel filing between wafer sheets. I usually use 3 wafers sheets but you can use only 2 or use that 3.
Weight the wafer bar down with magazines and refrigerate overnight.
Cut into bars, and dip in dark chocolate or leave plain.
Store on the cool place.
Notes
Store on the cool place. These last in the refrigerator for 2 weeks.