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Beat butter and sugar in a large mixer bowl. With mixer still running, add dulce de leche; add eggs, vanilla extract and grated lemon peel and beat until combined.
Add cornstarch, rice flour, oats and baking powder to the dulce de leche mixture; stir in nuts. Let rest for 10 minutes and preheat oven to 395° F. Grease a baking sheet with butter; drop tablespoonfuls of dough on baking sheet leaving a space of 1 1/2 inches between each one.
Bake for 8 minutes or until lightly browned; remove from oven and let cool. Serve immediately.