1Heat oven to 350°F. Line 13x9-inch pan with foil, extending foil 1 inch over 2 opposite sides of pan; spray foil with cooking spray.
2In large bowl, beat brown sugar and butter with electric mixer on medium speed until light and fluffy. Beat in 1 teaspoon of the vanilla and the eggs until well blended. Stir in flour, baking powder and salt until blended. Spread in pan. Bake 25 to 30 minutes or until set.
3Meanwhile, in 2-quart saucepan, melt caramels with whipping cream over medium-low heat, stirring frequently, until melted and smooth. Stir in remaining 1 teaspoon vanilla and the cashews. Pour evenly over bars. Cool completely in pan on cooling rack, about 3 hours. Use foil to lift out of pan. Cut into 6 rows by 4 rows.