Sift together the flour, baking powder, instant coffee and salt. Set aside.
In a medium bowl, cream the butter with the brown sugar. Add the eggs, and beat until very light and smooth. Stir in the almond extract.
Gradually stir in the flour mixture, blending well. Refrigerate the dough for 1 to 2 hours.
Shape the dough into balls using about 1 tablespoon of dough for each. Press 1 almond into each ball, completely covering it with dough.
Place about 2 inches apart on an ungreased baking sheet. Bake for 10 to 12 minutes or until cookies are lightly browned. Cool on racks, and prepare the Mocha Glaze.
1 6-ounce package semisweet chocolate chips
1 tablespoon instant coffee powder or granules
1 tablespoon light corn syrup (Karo)
1 tablespoon milk, plus a little more if needed
Combine the chocolate chips, instant coffee and corn syrup in the top of a double boiler. Place over, not in, simmering water until the chocolate melts. Stir in the milk, blending well. Keep warm over hot water. If glaze becomes too thick, add milk, a few drops at a time, to thin it.
With tongs, dip each cookie into the hot glaze coating just the top surface of the cookie. Let dry on racks.