HOOT OWL COOKIES

Steps:

• 1. Cream butter, brown sugar, egg, vanilla in large bowl. Combine flour, baking powder and salt. Add to creamed mixture and blend well. Remove 2/3 of dough. To remaining 1/3 of dough add cocoa and baking soda that have been mixed. Then blend water into this mixture. Divide the plain dough into 2 parts. Roll each 1/2 into a 10x4 inch rectangle. Divide chocolate dough into 2 parts. Shape each 1/2 into a 10 inch roll. Roll each vanilla rectangle around a chocolate dough roll (jelly roll with chocolate in center). Wrap and freeze. To bake slice rolls and place 2 slices together, side by side with edges touching, on a greased cookie sheet. Pinch outside corners for ears. Place one chip in center of each chocolate circle for eyes. Put a cashew, curved side down, in the center where circles meet. This is the beak. Bake at 350 degrees 8-10 minutes. Cool and use spatula to remove from cookie sheet.