1. Melt butter in small saucepan; remove from heat. Add cocoa; blend well. Beat sugar, eggs and vanilla in large bowl; blend in cocoa mixture. Stir together flour, baking powder, salt and baking soda; add to cocoa mixture, beating until smooth. Refrigerate dough about 1 hour or until firm enough to roll.
2. Heat oven to 350°F. Lightly grease cookie sheet or line with parchment paper. Roll small portion of dough between two pieces of wax paper to 1/8-inch thickness. Cut into pine cone shapes using 2 or 2-1/2-inch oval cookie cutter. Place on prepared cookie sheet; lightly brush cookies with corn syrup. Arrange almonds in pinecone fashion; lightly drizzle or brush almonds with corn syrup. Repeat with remaining dough.
3. Bake 7 to 8 minutes or until set. Remove from cookie sheet to wire rack; cool completely. Makes about 48 cookies.