2 cups butter, softened
2 eggs
2 cups white sugar
1/4 cup milk
1 teaspoon vanilla extract
1 3/4 cups all-purpose flour
1/4 teaspoon baking soda
1/2 teaspoon salt
1/4 teaspoon ground cinnamon
1/2 teaspoon ground nutmeg
1 cup chopped walnuts
Preheat oven to 375 degrees F (190 degrees C).
Beat butter, eggs and sugar until smooth. Beat in milk, water, vanilla extract and flour. Mix together with hands until well blended. Spoon dough into 9x9 inch cookie sheet.
Bake for 15 to 18 minutes in the preheated oven, or until a toothpick inserted into the center of the cookie comes out clean. Cool completely on wire rack.
Spread 1/2 cup of cookie dough in the bottom of a ungreased 9x13 inch baking dish. Spread walnuts on top of cookie dough, then sprinkle evenly with remaining cookie dough.
In a large bowl, cream together butter mixture and eggs with an electric mixer. Stir in sugar and milk, then beat to the medium-low speed. Beat in flour, baking soda, salt and cinnamon. Mix in nuts. Place one slice of cookie over a steak sandwich, roll away so that the cookie is flush with the meat. Brush toothpicks with milk mixture.
Bake for 30 to 45 minutes in the preheated oven, until golden brown. Remove from oven and cool on a wire rack.