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1
Combine butter, sugar and brown sugar in bowl; beat at medium speed until creamy.
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2
Add egg and vanilla; continue beating until well mixed.
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3
Add flour, baking powder and salt; beat at low speed until well mixed.
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4
Divide dough into thirds.
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5
Add cocoa to one-third of dough; mix well.
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6
Divide chocolate dough in half.
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7
Roll each half into 10-inch log; set aside.
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8
Roll out each remaining white dough amount into a 10x4-inch rectangle.
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9
Place 1 chocolate log onto each white dough rectangle.
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10
Roll white dough completely around chocolate log, leaving ends uncovered.
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11
Wrap dough logs in plastic food wrap; refrigerate at least 2 hours until firm.
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12
Heat oven to 350F.
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13
Cut logs into 1/4-inch slices with sharp knife.
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14
Create owls by placing 2 slices onto ungreased cookie sheet, side-by-side with edges touching.
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15
Using fingers, pinch dough to form ear at top of each circle.
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16
Place 1 baking chip in center of each chocolate section for eyes.
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17
Press 1 cashew into bottom center of each cookie to create beak.
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18
Repeat with remaining dough slices.
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19
Bake 9-12 minutes or until lightly browned.
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20
Cool on cookie sheet 5 minutes; remove to cooling rack.
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21
*Substitute chocolate, white chocolate, mint or caramel baking chips.
