Mix the water and oil (or butter) and boil in a suitable container. Add the salt, take pot off the stove.
Sift the baking soda with the flour, pour them in all at once, then stir mixture energetically with a wooden spoon to obtain a smooth dough that easily comes off the walls of the container.
Leave prepared dough aside to cool. With oiled hands tear pieces from it, flatten them out between your palms. Put 1/2 Turkish delight and 1/4 walnut in the center of each, then cover these by forming into balls.
Arrange thus shaped balls in a tray in which you've placed baking paper. Bake in a preheated 365°F (185 °C) oven about 40-45 min. until reddened.
Take them out and while still hot, drop into a deep container with vanilla powdered sugar. Roll on all sides and transfer to a container with a lid, where you can store them for a long time.