Generously butter bottom and sides of a 9 x 9 or 9 x 13 pan.
Cut or tear marshmallows in half and place in large bowl.
Melt dipping chocolate in bowl in microwave or double boiler, taking care to not overheat.
Mix with spoon until all chocolate is melted and smooth. Set aside.
Place nuts in large bowl with marshmallows.
Pour chocolate over marshmallow and nuts. Mix gently.
Pour ingredients into greased pan.
Place in refrigerator for quick set.
Remove from refrigerator and cut into large chunks.
Place in cellophane and tie with a festive ribbon for gifting