Place cashews in a 3 cup minimum capacity bowl. Cover cashews with warm water (warm tap water will work). Make sure that the cashews are completely covered with water by an inch or two. As they start to absorb the water, the water level will come down so don’t skimp on the coverage!
Let soak for several hours or preferably overnight, at room temperature.
Place the cashews and just enough water to keep the blades moving into a high speed blender (Vitamix), food processor or smoothie blender. Depending on the capacity and power of your device, you may need to work in batches. Blend until completely smooth and fluffy. It will resemble and have the consistency of thick whipped cream or airy sour cream.
Now it is a blank canvas for using in all kinds of sweet and savory recipes!