Toast the almonds. Preheat oven to 170°C / 340°F. Spread the almonds on a lined baking sheet.
Roast almonds for about 10-15 minutes or until they get a light golden color. Allow them to cool down to room temperature.
Pulse almonds in a food processor until coarsely chopped.
Beat the butter for a minute at high speed using an electric mixer with the whisk attachment on.
Add the icing sugar and beat for at least 10 minutes. Or until very fluffy and airy. Scrape the sides of the bowl as you go.
Mix in the vanilla.
Dissolve the baking soda in the cognac.
Add the flour gradually. Add the baking soda mixture as well. After adding half of the flour turn off the mixer. Mix in the remaining of the flour with a wooden spoon.
Mix in the almonds.
Line a sheet pan with parchment paper.
Shape the dough into round balls (about 30 grams each) and press to flatten a bit at the bottom. Don't overcrowd the cookies in the pan, bake them in two batches.
Bake the cookies for 25-30 minutes at 170°C / 340°F or until honey-brown on top.
Allow the cookies to cool for 5-10 minutes.
Coat the cookies in icing sugar. Add plenty of icing sugar in a wide bowl or small pan. Place a few of the cookies and sprinkle them very lightly with rose water (optional) we don't want to wet them only moisten them. Shake the pan and flip the cookies to coat with sugar all over.
Seve. Place on a serving plate and dust with extra icing sugar on top if you like.