Cinnamon Swirls

Makes 2 dozen cookies

1	package (18 ounces) refrigerated sugar cookie dough
1/2	cup packed light brown sugar
2	teaspoons ground cinnamon
1	cup powdered sugar
2	to 3 tablespoons milk
1/2	cup finely chopped walnuts or pecans (optional)

Remove dough from wrapper; divide dough in half. Wrap 1 dough half in plastic wrap; refrigerate. Place remaining dough half in medium bowl; let stand at room temperature about 15 minutes.
Add brown sugar and cinnamon to dough in bowl; beat at medium speed of electric mixer until well blended. Wrap dough in plastic wrap; refrigerate until needed.
Roll plain dough on lightly floured surface to form 8-inch square. Repeat with cinnamon dough; place cinnamon dough on top of plain dough. Roll up doughs into 10-inch log. Wrap log in plastic wrap; freeze at least 1 hour before slicing.
Preheat oven to 350°F. Grease cookie sheets. Cut dough log into 3/8-inch slices; place on prepared cookie sheets. Bake 10 to 12 minutes or until cookies are lightly browned. Remove to wire racks; cool completely.
For icing, mix powdered sugar and 2 tablespoons milk in small bowl until smooth; add additional milk to reach drizzling consistency if necessary. Drizzle icing over cooled cookies; sprinkle with nuts, if desired.

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