- Heat oven to 350 F.
- Beat 3/4 cup butter and powdered sugar in large bowl until well blended.
- Add flour; mix well.
- Press mixture evenly onto bottom of ungreased 13x9x2-inch baking pan.
- Bake 15 minutes or until lightly browned.
- Meanwhile, in medium saucepan over low heat, melt 1/3 cup butter; stir in cocoa.
- Remove from heat; stir in sweetened condensed milk, almonds, water, eggs, almond extract and salt.
- Pour evenly over prepared crust.
- Return to oven.
- Bake 25 to 30 minutes or until center is set.
- Cool completely in pan on wire rack.
- Cut into bars.
- Cover; store in refrigerator.
- 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.