1 cup white sugar
3/4 cup butter
1 teaspoon vanilla extract
2 1/4 cups all-purpose flour
2 teaspoons baking powder
1/2 teaspoon salt
3 tablespoons unsweetened cocoa powder
1 cup semisweet chocolate chips
1 cup cashew halves
Cream butter and sugar until fluffy. Beat in egg and vanilla. Add baking powder and salt. Beat well. Add flour and mix until blended. Remove 2/3 of dough. Roll or pat dough out to form two 10 x 4 inch rectangles. Add cocoa to remaining 1/3 of dough. Mix until blended. (I use my hands to get it mixed enough. It's hard to do it with a spoon, of course I don't have a mixer.) Shape chocolate dough into two 10 inch long rolls. Place on rectangle and roll plain dough to cover chocolate dough completely, not including ends. Wrap in plastic wrap and chill at least 2 hours.
Cut dough into 1/8 inch slices with a sharp knife. Place two slices side by side on a cookie sheet to resemble an owl's face. Pinch upper "corners" to resemble ears. Put chocolate chips in each dark circle for eyes and a cashew in the center for the beak.
Bake for 8 to 12 minutes in a 350-degree preheated oven, or until lightly browned.