Rinse the cashews well, place in a bowl with enough water to cover them by about an inch. Cover the bowl and soak the cashews for a MINIMUM of two hours but preferably overnight.
Drain the cashews, rinse under cold water and place into a food processor or high-speed blender with one cup of fresh, filtered water.
Process on high for several minutes, stopping to scrape down the sides, until you have very creamy texture. (It may take some time.)