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Preheat oven to 350* and grease the cookie sheets.
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In a large bowl, cream together the butter and brown sugar until light and fluffy.
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Add the egg, beating well.
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Stir in the sour cream and vanilla.
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Combine the flour, baking powder, baking soda and salt.
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Gradually stir dry ingredients into the creamed mixture.
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Fold in the cashew pieces.
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Drop by rounded spoonfuls onto prepared cookie sheets.
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Bake for 12-15 minutes.
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Cool on the cookie sheet for 5 minutes before transferring to wire rack to cool completely.
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For Frosting:.
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Melt the butter in a saucepan over medium heat.
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Cook until it turns a light brown color, being careful not to burn it.
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Remove from heat and stir in the heavy cream.
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Gradually beat in the powdered sugar and vanilla until smooth.
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Spread onto cooled cookies.