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Hoot Owl Cookies

34 cup butter
1 cup brown sugar
1 egg
1 12 teaspoons vanilla extract
2 14 cups flour
2 teaspoons baking powder
12 teaspoon salt
13 cup unsweetened cocoa powder
14 teaspoon baking soda
1 tablespoon water
14 cup peanut butter chips
24 cashews


Cream together butter, brown sugar, egg and vanilla. In a another bowl, combing flour, baking powder and salt. Blend into creamed mixture. Separate dough into two pieces: 1/3 and 2/3. Chocolate Dough: In a small bowl, mix together cocoa powder and baking soda. Combine with 1/3 of the dough. Work 1 tablespoon water into the chocolate dough. Form into two 10" logs. Take the other 2/3 of the dough and divide into two pieces. On a floured surface, roll each piece into a 10 x 4 rectangle. Place chocolate dough in center. Mold vanilla dough around chocolate dough, forming a log. Repeat with other piece of vanilla dough. Wrap in plastic wrap and chill 2-24 hours. Heat oven to 350F. Cut dough into 1/8" slices. Lay two slices side-by-side on a cookie sheet. These are the owl eyes. Next, pinch the upper/outer corners -- to resemble the horns or feather tufts that owls have at the top of their heads. Next put a peanut butter chip in the center of each eye. Then add a cashew "nose" between the eyes. Bake 8-10 minutes. Cool on a wire rack.

Source: www.food.com