In a large bowl, beat butter, peanut butter and brown sugar until blended. Beat in egg and vanilla. In another bowl, mix flour, oats, baking powder and salt; gradually beat into creamed mixture.
If necessary, cover and refrigerate dough 1 hour or until firm enough to shape. Divide dough in half; shape 1 portion into an 8-in.-long roll. Mix melted chocolate into remaining dough. Roll chocolate dough between 2 sheets of waxed paper into an 8-in. square. Place plain roll on chocolate dough. Wrap chocolate dough around plain dough, pinching together at the seam to seal. Wrap and refrigerate 3 hours or until firm.
Preheat oven to 350°. Unwrap and cut dough crosswise into 24 slices 3/8 in. thick. To make owls, place two slices side by side on an ungreased baking sheet; pinch the top of each slice for ears. Place a cashew between slices for a beak. Repeat with remaining dough.
Bake 12-15 minutes or until set. Cool on pans 5 minutes before removing to wire racks. While cookies are warm, place 2 kisses on each cookie, pointed side down, for eyes. (Kisses will melt slightly.) Top each kiss with a chocolate chip. Cool completely.
Test Kitchen Tips
If you're having trouble with your slice-and-bake cookies losing their shape when you cut them, try popping them into the freezer for about 45 minutes to firm up the dough.
We like to store logs of cookie dough in cardboard mailing tubes—it helps them stay round! A paper towel tube works as well; just cut down one side to make it flexible for large-diameter cookies.
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