• In a medium bowl, cut butter into flour until mixture resembles coarse crumbs. Gradually add water, tossing with a fork until dough forms a ball.
• Divide dough in half; shape each into a log. On a large greased or parchment-lined baking sheet, pat the logs into 11-in. x 3-in. rectangles, leaving a 4-in. space between pastries.
• For second layer, bring water and butter just to a boil over medium heat. Add flour all at once; stir until a smooth ball forms. Transfer to a small mixing bowl; beat at medium speed for 30-60 seconds.
• Add eggs, one at a time, beating well after each addition. Continue beating until mixture is smooth and shiny. Beat in extract. With a spatula, spread half over one pastry strip until the surface is completely covered. Repeat.
• Bake at 350° for 50-60 minutes or until deep golden brown. Remove to wire racks. Spread warm pastries with jam; sprinkle with almonds.
• For icing, combine the sugar, vanilla and enough milk or water to achieve drizzling consistency. Drizzle over pastries. Cut into strips or squares. Yield: 16-20 servings.
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