1. Finely chop almonds; set aside.
2. Beat butter and granulated sugar in large bowl until creamy. Add egg yolks and almond extract; beat well. Gradually add flour, beating until well blended. Stir in almonds. Refrigerate dough 1 to 2 hours or until firm enough to handle.
3. Heat oven to 350°F. On well-floured surface, roll about one-fourth of dough to about 1/8-inch thickness (keep remaining dough in refrigerator). Using 2-inch round cookie cutter, cut into equal number of rounds. Place on ungreased cookie sheet. Repeat with remaining dough.
4. Bake 8 to 10 minutes or until almost set. Cool slightly; remove from cookie sheet to wire rack. Cool completely. Spread about one measuring teaspoonful CHOCOLATE FILLING onto bottom of one cookie. Top with second cookie; gently press together. Repeat with remaining cookies. Allow filling to set, about 1 hour. Lightly sift powdered sugar over top of cookies, if desired. Cover; store at room temperature. Makes about 44 sandwich cookies.
CHOCOLATE FILLING: Combine 1 cup HERSHEY'S Milk Chocolate Chips** and 1/3 cup whipping cream in small saucepan. Stir constantly over low heat until mixture is smooth. Remove from heat. Cool about 20 minutes or until slightly thickened and spreadable. About 1 cup filling.
* To toast almonds: Heat oven to 350°F. Spread almonds in thin layer in shallow baking pan. Bake 8 to 10 minutes, stirring occasionally, until light golden brown; cool.
**HERSHEY'S SPECIAL DARK Chocolate Chips or HERSHEY'S Semi-Sweet Chocolate Chips may also be used.