3/4 c. butter
1 c. brown sugar
1 egg
1 tsp. vanilla
2 1/2 c. flour
1 tsp. baking powder
1/4 tsp. salt
1 1/2 sqs. chocolate
1/4 tsp. baking soda

Cream together butter and brown sugar. Add egg and vanilla. Mix in flour, baking powder and salt. Divide dough into 3 equal parts. Mix chocolate and soda into 1 part. Press the light dough into two 4 1/2 x 10 inch strips. Divide the chocolate dough in half. Roll into 10 inch logs. Put a chocolate log into center of each light strip of dough and roll up. Wrap in wax paper. Chill. When cold, slice cookie dough into 1/8 to 1/6 inch thick slices and put on greased cookie sheet. Form owl heads by putting 2 slices together. Pinch tops of slices to make ears. Put 2 M & M's on the brown center for the eyes and cashew in center for the beak. Bake at 350 degrees for 7 to 10 minutes until lightly browned. Watch closely.

I have made these every Halloween for my kids for about 20 years or so. Yield 30 to 36 cookies.