Preheat the oven to 180C/350F/Gas mark 4
Combine flour and sugar. Cut the butter into the mixture and work in until the mixture resembles breadcrumbs. Sprinkle milk and vanilla essence over the mixture and make a stiff dough. Mix in the chopped walnuts. Roll the dough ¼ inch thick on a lightly floured surface, and cut into rounds. Place on ungreased baking trays. Cover each cookie with a walnut half and press the nut lightly into the dough. Bake for 15 minutes. Remove cookies onto a wire rack to cool. Spoon tops with hot glaze and allow to cool.
Glaze: Combine the sugar and corn syrup in a small saucepan. Bring to boil and use immediately.