2 1/2 c. flour
2 tsp. baking powder
1/2 tsp. salt
3/4 c. butter
1 c. firmly packed brown sugar
1 unbeaten egg
1 tsp. vanilla
1 1/2 sq. (1 1/2 oz.) unsweetened chocolate
1/4 tsp. baking soda
Chocolate chips
Cashews

Sift together flour, baking powder and salt. Cream butter and sugar, creaming well. Add egg and vanilla. Beat well. Blend in dry ingredients thoroughly. Combine chocolate (melted and cooled) and baking soda. Remove 2/3 of dough to floured surface. Blend chocolate mixture into remaining dough. Chill, if necessary, for easier handling. Roll out half of light dough into a 10 x 4 1/2 inch strip. Shape half of dark dough into a 10 inch long roll. Place on strip of light dough. Mold sides of light dough around dark dough. Wrap in foil. Repeat with remaining dough. Chill at least 2 hours. Cut into 1/8 to 1/4 inch slices. Place two slices together, overlapping slightly. Place on a greased baking sheet and pinch to form ears on top "corner" of each slice. Place a chocolate chip in center of each slice for the owl's eyes. Press a whole cashew nut between slices for a beak. Bake in 350 degree oven for 8 to 10 minutes. Remove from baking sheet immediately. Store cooled cookies between layers of foil in a flat, tightly covered container.