• Preheat oven to 350°

First Layer

• Coat butter with flour. Mix in water with a fork like you would pie crust. It will be quite shaggy or crumbly. You can mix in a mixer but don't over mix.
• Divide the dough in half and shape or roll with a rolling pin into two rectangles approx 12-14" long x 3" wide on a baking sheet.

Second Layer

• Add water and butter to a medium saucepan over medium heat. Heat until the mixture comes to a low boil. Turn off the heat and add the almond extract.
• Add the flour all at once and stir till combined.
• One at a time, add the eggs stirring very quickly with a wooden spoon until each is incorporated.
• Divide this mixture in two (or count out spoonfuls as you go to make it even) and spread over the rectangles of dough on the baking sheet.
• Place in preheated oven and bake for 1 hour until the top is golden brown. It will get quite golden brown but you don't want it to burn.
• Remove from the oven to cool. Don't get nervous because it will slightly deflate.

Icing

• While pastry is baking, whip the butter in a mixing bowl until smooth. Add 1/2 the sugar and beat some more and then then add 1/2 the milk. Repeat finishing with the milk.
• Chop the nuts finely.
• Once the pastries have cooled, ice using a flat spatula coming almost to the edge. Sprinkle with chopped nuts. Slice and serve.