In a sauce pan mix together water and sugar.
Bring it to boil.
Add the almonds and cook on medium low flame.
First the syrup thickens.
Then it becomes powdery, but keep on stirring.
Then the powder starts to melt and caramelize.
The sugar will coat the almond uniformly and would be dark brown.
At this stage add butter and stir well to combine.
In a tray apply some butter and keep it ready.
Transfer the caramelized almonds to the tray and with a help of spoon, separate them as individual kernels.
Allow them to cool completely.
Transfer to a bowl and refrigerate for an hour.
Melt chocolate and keep it ready.
Remove the almonds from the fridge and add 1/3rd of melted chocolate.
Mix to coat them. Refrigerate until the chocolate becomes hard.
Now remove it from the fridge and add another 1/3rd of melted chocolate.
Again refrigerate until chocolate sets.
Now add the final portion of chocolate and mix well. Again refrigerate until set.
Remove the bowl from fridge and break the almonds apart. You don't want clusters.
In another bowl sift together cocoa powder and icing sugar.
Add the almonds to the bowl and mix them gently so that all the almons are coated uniformly.
Transfer the almonds to a serving bowl and serve, or keep them in an airtight box and refrigerate.