Step 1: Preheat the oven to 350°F. Spread the almonds on a baking sheet and toast them for 8 to 10 minutes, until they look golden and smell fragrant. Let them cool and chop them finely.

Step 2: Using a stand mixer or hand mixer, beat the softened butter and 1/2 cup powdered sugar for about 5 minutes until pale and fluffy.

Step 3: Beat in the egg yolks and mix for another 5 minutes. Add the brandy, rose water, vanilla extract, and almond extract if using.

Step 4: Whisk together the flour, baking powder, and salt. Add the dry mixture to the butter mixture one cup at a time on low speed. Mix just until the dough comes together, then fold in the chopped almonds.

Step 5: Roll the dough into 1-inch balls and place them about 2 inches apart on parchment-lined baking sheets. Flatten each slightly and press a small dent in the center. Bake for 15 to 18 minutes until lightly golden.

Step 6: While the cookies are still hot, spread a layer of powdered sugar on a platter and arrange the cookies on it. Lightly mist with rose water if desired, then sift a thick layer of powdered sugar over the tops. Allow to cool completely for about 30 minutes and dust with powdered sugar once more.