Spread almonds and espresso beans on 2 separate baking sheets; bake 8 to 10 minutes or until lightly toasted. In a food processor fitted with steel blade, coarsely chop half of espresso beans; transfer to a small bowl. In food processor finely chop almonds and remaining espresso beans with 1/2 cup of the sugar and add to bowl.
In a large bowl, combine flour, baking powder and salt. Use your fingers to quickly cut in butter until mixture resembles coarse crumbs. Stir in remaining sugar and coffee-almond mixture. Add eggs and brewed espresso, stirring until dough comes together.
On lightly-floured surface, knead dough 2 minutes until smooth. Shape into 2 flat 2-inch-wide logs; dust with cinnamon or cocoa and place on cookie sheet. Bake 25 minutes, or until lightly browned. Remove from oven and cool on baking sheet. When cool enough to handle, use a serrated knife to slice logs on the diagonal into 1/2-inch-wide pieces. Place cut side down on cookie sheet and return to oven 8 to 10 minutes or until lightly golden. Cool on racks. Dip in melted chocolate, if desired, and let dry on wax paper. When chocolate is completely dried and hardened, store in tins up to 1 month.