2 cups all purpose flour
3/4 tsp. baking powder
3/4 tsp. baking soda
1/2 tsp. salt
1/2 cup butter, softened
1 cup packed light brown sugar
1 egg
1/2 tsp. vanilla extract
1/3 cup sour cream
1 3/4 cups salted cashew halves, plus 40 halves for tops

1/2 cup butter
1/4 tsp. vanilla extract
2 cups powdered sugar, sifted
3 Tbls. half and half or milk

Preheat oven to 375. Line baking sheets with kitchen parchment paper or grease lightly.

In a medium bowl, stir together flour, baking powder, soda and salt. In a large bowl, beat together butter
and brown sugar until fluffy.
Beat in egg, vanilla and sour cream. Add flour mixture to butter mixture, 1/2 cup at a time, stirring just enough to blend.
Add nuts with the last addition of flour. Drop by level measuring tablespoonfuls onto prepared baking sheets. Bake 8-10 minutes or until set and very
lightly browned (do not over bake). Transfer to wire racks to cool. Prepare icing and ice when cool. Top each cookie
with a cashew half. Makes 3 1/2 dozen cookies.

In a small saucepan over medium heat, lightly brown butter, stirring often to prevent burning. Remove from heat and cool
for a few minutes. Add vanilla and gradually add sugar, beating until smooth after each addition. Stir in just enough
half-and-half to make an icing that can be spooned over the cookies.