In a large bowl, beat brown sugar and butter together until light and fluffy. Beat in vanilla and egg. Add flour, baking powder and salt; beat well. Place 1 cup of dough in small bowl, blend with melted chocolate and baking soda.
On 8x12-inch sheet of plastic wrap, press half of light dough to form 4x10-inch strip. Shape half of chocolate dough into roll 10 inches long; place on light dough strip.Mold sides of light dough around chocolate dough; wrap in plastic wrap. Repeat with remaining dough. Refrigerate 1 hour.
Preheat oven to 350 degrees F. Cut dough into ⅛-¼-inch slices; place 2 slices, sides touching on ungreased cookie sheet to resemble owl faces. Pinch outside corner of each slice to form ears. Place chocolate chip or candy in center of each slice for eyes; press whole cashew between slices for beak.
Bake for 8 to 10 minutes or until edges are light golden brown. Immediately remove to wire racks to cool. 3 1/2 - 4 dozen
Notes
To make 36 hoot owl cookies, cut ⅛-inch slices. To make 18 owl cookies, cut ¼-inch slices.
When referencing nutrition info, remember that I calculated it with 18 cookies.
Use a bench scraper to cut the cookie dough cleanly and easily. You can also use a knife, but knives tend to push down and misshape the dough.
When referencing nutrition info, remember that I calculated it with 18 cookies.
Alternatives for eyes: large chocolate, vanilla or butterscotch chips or candy eyeballs