Cream the sugar and butter with beater until light and fluffy. Beat in egg yolk, almond extract, flour and ground almonds. Chill dough at least 2 hours.
Preheat oven to 325 degrees. Roll dough into small balls. This dough should make about 40 balls. Youll need an even amount. Bake on cookie sheet, lined with parchment paper. Bake about 20 minutes. Cookies should be golden brown. Once cookies are cooled, melt the chocolate. Spread a thin layer on 20 of the cookies and create sandwiches.
Note: while the recipe calls for semi sweet chocolate, I personally use milk chocolate, I much prefer the taste.