3/4 c. butter, softened
1 c. brown sugar, firmly packed
1 tsp. vanilla
2 1/4 c. flour
2 t. baking powder
1/2 tsp. salt
1 1/2 oz. (1 1/2 sqs.) unsweetened chocolate, melted
1/4 tsp. baking soda
96 chocolate chips (for garnish)
48 whole cashews (for garnish)

In large bowl, beat butter and brown sugar until light and fluffy. Add vanilla and egg; beat well. Stir in flour, baking powder, and salt until well blended. Place 1 cup of dough in small bowl. Blend in melted chocolate and baking soda. On slightly floured board, roll out 1/2 of light dough to a 10 x 4 inch strip. Shape half of chocolate dough into a roll 10 inches long. Place on strip of light dough. Mold sides of light dough around chocolate dough. Wrap in foil or plastic wrap. Repeat with remaining dough. Refrigerate 1 to 2 hours.

Heat oven to 350 degrees. Cut dough into 1/2 to 1/4 inch slices; place 2 slices touching, on ungreased cookie sheet to resemble owl faces. Pinch corner of each slice to form ears. Place chocolate chip in center of each for eyes; press whole cashew between slices for beak.

Bake at 350 degrees for 8 to 10 minutes or until edges are light golden brown. Immediately remove from cookie sheet. Cool on wire racks. Makes about 3 1/2 dozen cookies.