Four parts liquid to one part steel cut oats. Bring the water to a boil, add the oats, bring the mixture back up to the boil, give it a stir or two then put a tight fitting lid on the pot and remove the pot from the heat, allow to sit overnight.
Bear in mind that if you're adding anything to the oats (nuts, raisins, etc.) you should adjust the liquid amount up, generally equal, so 1/2 c. raisins and nuts needs an extra 1/2 cup water.
To give the oats a "deeper" flavor toast them until they're lightly browned and nutty smelling in a dry frying pan before adding to the water. Add them slowly or the boiling water will foam up.
As far as calories, 1/4 c. of [uncooked] steel cut oats is 150 calories.
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