Preheat the oven @ 175 C, 10 mins before baking.

Sieve together flour, powdered sugar, salt and baking powder. Add butter to this and rub it with your fingers till it resembles bread crumbs. Add 1-2 tbsp of ice cold water gradually and form a soft dough. Wrap it in cling film and refrigerate for 25 mins.

Grease the tart tins generously with butter. Take the dough from the fridge and divide into balls of equal size. Roll out each ball and place it in the greased tart tins. Prick the base all over with a fork.

Bake the tarts in the preheated oven for 15-20 mins or until it's slightly brown around the edges of the tart. Remove from the oven and let it cool completely. Remove the tarts from the tins.

To make the filling:

Whisk the cream lightly using a fork or manual whisker. Heat 1/2 cup of sugar in a deep pan with 2 tbsp of water. When the sugar becomes a darker shade of brown, remove from fire and add butter and cream to it (be careful while adding this, since it may splash). Stir well, bring it back to fire. Cook on low flame for 4-5 mins. Do not let it boil. Remove from fire and let it cool completely.

Add chopped nuts and raisins (no need to chop) to the caramel cream mixture and stir well.

Fill the cooled tarts with the caramel fudge mixture. Enjoy :) You can serve it with ice cream on the side.