1 1/4 cups flour
3 tablespoons brown sugar
1/4 teaspoon baking powder
1/2 cup butter
1/4 cup butter
1/3 cup sugar
1/3 cup brown sugar
1/3 cup light corn syrup
1 tablespoon water
1/4 teaspoon salt
1/2 cup coarsely chopped cashews
1/4 cup heavy whipping cream
1 teaspoon vanilla extract

Heat oven to 350°F. Line 9 inch square baking pan with foil, letting it hang over the sides. Butter foil. Combine first 3 ingredients. Cut in butter till mixture resembles coarse crumbs. Press into prepared pan. Bake 25 minutes till golden brown. In heavy medium saucepan, melt butter. Stir in sugars, corn syrup, water and salt. Bring to boil over medium-high heat, stirring constantly. Boil 5 minutes, stirring often. Remove from heat. Stir in cream and vanilla. Spread evenly over baked crust. Bake 12-15 minutes longer till most of the surface is bubbly. Cool in pan on rack. Lift out of pan using foil and carefully peel foil from sides of shortbread before cutting.