TOAST CASHEW IN A PAN OVER MEDIUM HEAT OR IN THE OVEN AT 350F FOR TEN MINUTES. SET ASIDE. TOAST FLOUR IN A PAN OVER MEDIUM HEAT, STIRRING CONSTANTLY UNTIL LIGHTLY BROWNED. PROCESS ROASTED CASHEW AND A TABLESPOON OF TOASTED FLOUR IN A GRINDER OR FOOD PROCESSOR UNTIL FINE; ADD THIS TO THE REST OF THE TOASTED FLOUR ALONG WITH POWDERED MILK AND SUGAR..MIX WELL TO COMBINE THEN POUR IN THE MELTED BUTTER. MIX THOROUGHLY. USING A POLVORON PRESS, SHAPE THE MIXTURE AND WRAP IN JAPANESE PAPER.