Cut the butter in cubes and place it in the refrigerator (or even freezer) while you measure all the other ingredients. It is very important to use very cold butter for this recipe. This is what makes the cookies crumbly.

In a food processor add the flour, the potato starch, the baking powder, the baking soda, the salt, the cold butter, the vanilla and the sugar.

Pulse for few minutes up until the ingredients will be nicely combined looking like wet sand

Add the egg and the heavy cream to the mix

Let the food processor work at low speed in order to obtain a kind of sticky compact dough

Transfer the dough on a flat surface and knead it with your hands for 2 minutes to further compact it.

Divide 3/4 of the dough. Wrap it with some plastic and let it rest in the refrigerator for 30 minutes.

Add the cocoa powder to the remaining 1/4 of the dough and knead it with your hands to incorporate the cocoa.

Wrap it with some plastic and refrigerate for 30 minutes.

Place the big dough on a parchment paper on a flat surface and with your hands spread it forming a big rectangle 1 inch thick.

Roll the cocoa dough in your hands forming a long cylinder. Place it in the center of the rectangular dough.

Slowly roll the rectangle on itself forming a long cylinder. With a sharp knife slice 1 inch thick slices

With your hands shape each slice like a drop

Place two drop slices one next to the other on a baking sheet lined with some parchment paper forming the owl face

Fill a small plastic bag with one tablespoon of cream cheese. Cut one angle and use it as a pastry chef bag. Place a small amount of cream cheese on each drop corner

Press one chocolate chip on top of the cream cheese forming the Owl eyes

Place a cashew in the center of the cookies to form the Owl nose

Refrigerate the tray with the cookies for 30 minutes.

Bake the cookies in the preheated oven at 400F/180C for 10 minutes. Enjoy!