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1
In a food processor, grind the almonds or hazelnuts until very fine.
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2
In a large bowl, mix together the ground almonds, flour, cornstarch, sugar and salt. Add the butter and with your hands, rub the butter into the flour until it comes together into a dough. Then work in the almond extract. At first it might seem too crumbly, but as you work in the butter, the oil from the almonds will help form the dough.
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3
Divide the dough into 4 equal pieces. Roll each piece into a 3/4-inch thick log. Wrap the logs in plastic wrap and refrigerate for at least 2 hours, or overnight. Don't skip this step; chilling the dough makes it firm enough to roll, and allows the gluten in the dough to relax in order to make a soft and flaky cookie.
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4
Preheat the oven to 325 F. Unwrap one of the logs and cut it into centimeter-thick disks. Roll the disks into spheres, and place them onto a parchment-lined cookie sheet leaving a bit of space between each. Repeat with the other 3 logs.
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5
Bake the cookies for 10 -12 minutes, or until they are just barely golden around the edges. Remove from oven. Let them cool completely.
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6
Melt the chocolate in the microwave on medium power (heat for 30 seconds at a time, stirring in between). Turn half of the cookies upside down, and spoon a small drop of chocolate on them. Top with the remaining cookies.
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7
Adapted from David Lebovitz.
