Preheat the oven to 180°C/350°F/Gas 4 and grease and line two baking sheets with greaseproof paper.
Beat the butter and sugar together until light and fluffy.
Add the egg and vanilla extract and beat well.
Next, mix in the salt, baking powder and chocolate chips.
At this stage, divide the mixture into two bowls as accurately as you can.
Take the 60g of flour and sift it and the cocoa power together. Mix into the first bowl of butter/sugar mixture.
Next take the 80g of flour and mix into the other bowl of butter/sugar mixture. You will have two bowls now, one with chocolate cookie dough and one with plain.
Bring the dough together with your hands and roll the chocolate cookie dough into a sausage shape. This will be the centre of the owl – his eyes.
Next bring the plain cookie dough together – roll out a little so that you can wrap the chocolate cookie dough sausage with the plain cookie dough.
Wrap in clingfilm and refrigerate for one hour.
Remove from the fridge and cut slices of the cookie dough off. Place two cookies side by side on the baking sheet – pressing them together a little to create the owls head.
Decorate with Smarties to create the eyes.
Bake for approx 10 -15 minutes until they are golden brown.
Remove from the oven and allow cool on the tray for 5-10 minutes, before removing to a wire rack to allow them to cool completely.
Use the tube of black icing to create a beak!