2 1/2 cups all-purpose flour
2 teaspoons baking powder
1/4 teaspoon baking soda
1/2 teaspoon salt
3/4 cup butter ( 1 1/2 sticks), room temperature
1 cup light brown sugar, firmly packed
1 egg
1 teaspoon vanilla extract
1 1/2 ounces unsweetened chocolate, melted and cooled
chocolate chips, about 3 to 4 dozen (or use other candies for eyes)
cashews, about 3 to 4 dozen

Sift together the flour, baking powder, baking soda, and salt.
In a mixing bowl, cream butter and sugar; beat in egg and vanilla, beating until smooth and creamy. Gradually blend in dry ingredients. Remove about 2/3 of the cookie dough to a floured surface. To the remaining dough, add the cooled melted chocolate, blending well.

Roll out half of the vanilla dough to a 10- x 4 1/2-inch rectangle. Shape half of the chocolate dough into a roll 10 inches long; place on the vanilla dough portion. Wrap the vanilla dough around chocolate dough; wrap in foil. Repeat with remaining vanilla and chocolate dough; chill rolls for about 2 to 3 hours.

Cut rolls of dough into slices about 1/4-inch thick. Place two slices together on a greased cookie sheet; pinch upper edge of each cookie to make ear tufts and place a chocolate chip in the center of each chocolate dough eye section. Place a cashew at the bottom connection of the two cookies to make the beak. Repeat with remaining cookies.

Bake owl cookies at 350° 8 to 12 minutes, until lightly browned. Remove from baking sheet and let cool on racks. Store between layers of waxed paper or foil in tightly covered containers.