Preheat the oven to 400 degrees F. Place the almonds on a sheet tray and toast them until light golden brown. Set aside.

In a medium, heavy-bottomed saucepan, combine the sugar and a few drops of water and cook over high heat until sugar liquefies, then turns deep golden brown, about 10 minutes. Do not stir, but brush the sugar crystals off the sides of the pot with a wet pastry brush as necessary. Once the sugar begins to brown, watch carefully and remove from heat as soon as it is the desired color, as the sugar can burn quickly. Once the caramel is off the heat, immediately dump the almonds into the pot and stir quickly to incorporate, and turn out, spreading quickly to an even thickness, onto a cookie sheet greased with almond oil.