In a mixer bowl, place the butter and sugar and beat with the paddle attachment for about 10 minutes on high speed until the mixture is fluffy.
Add the vanilla extract and cognac. Lower the speed and beat for 1-2 minutes.
Place the flour, baking powder, cocoa powder, and flaked almonds in a bowl and mix with a spoon.
Add the above mixture gradually to the mixture in the mixer bowl and continue beating at low speed. If the mixture begins to "strain", continue manually with a plastic spatula until the dough is homogenized.
Shape the mixture into rounds 30-35g/about 1 oz and flatten them a little with your finger.
Transfer the shortbreads to a baking pan lined with parchment paper and bake for about 17 minutes, depending on size.
Remove the shortbreads from the oven and let them cool very well.
In a bowl, place a generous amount of powdered sugar then dip in each chocolate shortbread, ensuring they are completely covered.