Toast the almonds in the oven until light golden brown and once cool, grind finely and set aside.
Set a stainless steel bowl over a double boiler, and melt the chocolate and butter together, stirring frequently.
Once completely melted, remove from the heat.
In a separate bowl, combine the eggs and sugar.
Beat on medium speed about 5 minutes, or until the mixture is pale and frothy.
Slowly pour the chocolate mixture into the eggs mixing well to blend.
Add the flour, baking powder and almonds to the chocolate and eggs and mix just until smooth dough is created.
Refrigerate the dough for two hours.
Heat the oven to 325 degrees F.
Remove the dough from the refrigerator and take small pieces about the size of large olives and roll into a ball.
Roll each ball first into the granulated sugar, then into the powdered sugar and place on a parchment covered baking sheet.
Continue to use up all of the dough in the same manner.
Bake the cookies for about 15 minutes or until they expand and begin to crack.
Serve with tea or coffee.