Preheat the oven to 350°F(177C°). Line baking sheet with parchment paper or silicone baking mat. Set aside.
Place the flour and sugar in a medium bowl and mix well. Add the almond extract and mix with a spoon. Add the butter. Using a fork, cut the butter into flour mixture. Finally, use your hands to bring the dough together. Alternatively, you can rub the butter and flour mixture with your fingertips. (If you want to make these steps with a mixer, first cream the butter and sugar, then add the almond extract and finally add the flour.)
Roll the dough into 20 gram balls-almost 1 tablespoon. Alternatively, as this recipe makes 28 cookies, you can divide the dough into 28 pieces and roll them into balls. Place the balls on the baking sheet. Evenly flatten the balls preferably with a measuring cup or with a flat-bottomed glass. If you prefer, you can use the palm of your hand.
Bake for 14 minutes or until the edges lightly change color. While they are baking, toast the almonds in a small pan over medium heat for almost 5 minutes. Stir in every 20 seconds to prevent them from burning. Remove them from heat when they give off their aroma. After they cool, roughly chop the almonds.
Remove the cookies from the oven. These cookies will look soft but they will become crunchier as they cool on the baking sheet for 10 minutes. There may be some puffs on cookies when you remove them from the oven. You can place a clean parchment paper over the cookies, put the measuring cup over the paper and slightly press the cookies. The puffs will disappear easily.
While the cookies are cooling, melt the chocolate over bain-marie. Place the chopped chocolate into a heat proof bowl that sits over a pan of simmering water. Stir often. When melted, dip almost half of the cookies into the melted chocolate. Place them on the baking sheet covered with parchment paper and sprinkle the chopped almonds on top.