Base: Cut 1/2 cup butter into 1 cup flour until crumbly.
Add 2 tablespoons water and stir with fork to form a stiff dough.
Divide dough in 2 portions.
Press each portion into a 2 x 12-inch ribbon on an ungreased baking sheet.
Leave plenty of space in between for spreading.
Top Layer: Boil 1 cup water and 1/2 cup butter until butter melts.
Add 1 cup flour and stir with a fork to form a stiff dough.
Remove from heat and stir in 1 teaspoon almond extract.
Beat in 1 egg at a time until a smooth mixture.
Place half of mixture on each of two bases.
Smooth evenly with spatula.
Bake in 350° oven for 45 minutes or until puffed, crisp and brown.
Frosting: Mix powdered sugar, butter, light cream and almond extract until blended.
Spread frosting on each of two puff pastries.
Sprinkle on half of the toasted almonds on each half.