Step 1Place almonds in bowl and sprinkle with powdered sugar. Add kirsch just to moisten nuts. Stir until nuts are evenly coated with sugar. Spread nuts on sheet pan.
Step 2Toast at 375 degrees until golden, about 10 minutes, stirring frequently. Remove from oven and set aside.
Step 3Melt chocolate in double boiler set over, but not touching, simmering water, or in microwave, stirring often.
Step 4Place half nuts in clean bowl. Drizzle half melted chocolate over nuts and stir to coat. Portion out mixture with teaspoon onto baking sheet lined with parchment paper. Repeat steps with remaining nuts and chocolate. Refrigerate until firm, 1 hour.