Cover oven trays with aluminium foil. Mark 5cm circles on foil, use scone cutter as a guide. Grease foil lightly with oil.
Place almonds on separate tray, place into moderate oven for 5 minutes or until golden brown.
Place sugar, water and butter into pan, stir over a low heat until sugar has dissolved and the butter has melted. Bring to boil, boil uncovered for 8 minutes or until mixture is dark golden brown. Remove from heat immediately, add almonds all at once, stir only to combine. Do not over-stir or mixture will become sugary.
Working quickly, place tablespoon-fuls of mixture onto circles, pressing out to edge of circles with back of a spoon. If mixture becomes too thick, return to heat for a few seconds.
Melt chopped chocolate in a saucepan or in the microwave - allow to cool.
Turn biscuits over and spread chocolate on the flat side.
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