Place the almonds into a food processor and pulse 3 to 4 times until they become medium-small pieces.
In the mixer bowl, add the butter and beat it with the paddle attachment, until white and fluffy.
Add the powdered sugar and continue with the beating until combined.
Pour the vanilla, egg yolk, and cognac into the mixture and continue beating until mixed.
Add the chopped almonds to the mixture and beat until combined.
In a medium bowl, sieve the flour with the baking powder and baking soda.
Add the flour in batches into the mixture. The mixture should be soft enough but not sticky.
Shape the dough into balls about 30g (1oz) each and press slightly down to the center.
Place the kourabiedes into the fridge, which helps to keep them fluffy.
Preheat the oven to 180°C (350°F) and line a large baking tray with parchment paper.
Place the kourabiedes on the tray, making sure that they have some space apart to spread, about 1 cm (0.4 inches), and bake for 25 to 30 minutes, until lightly golden.
Remove from the oven. Let them cool into the tray for 5 minutes, spray them with the rose water, and then roll them into sieved icing sugar.
Using your fingers, transfer them carefully on a cooling wire rack.
Arrange them as a tower on a platter, when cooled, and dust with more powdered sugar.
Enjoy :)