Preheat the oven to 180C/350F/Gas mark 4
Cream the butter and essence. Add the sugar gradually, beating until fluffy. Sift the flour and baking powder together, add gradually to the creamed mixture, mixing until blended after each addition. Mix in the chopped almonds. Shape into balls and place on a floured baking tray. Flatten each until ¼ inch thick and press half an almond half onto each. Bake for 12-15 minutes each. Makes about 3 dozen.