Place the almonds on a baking tray and toast them in a preheated fan-assisted oven at 180°C for 15 minutes. Let them cool and chop them coarsely with a knife — not in the blender.
Sift the flour into a bowl and add the baking powder.
In the mixer bowl, add the vegetable butter and icing sugar. Beat with the paddle attachment for 8–10 minutes, until very fluffy.
Add the vanilla, cognac, and rose water. Beat well, then reduce the speed. Add the flour mixture and the toasted almonds. Mix until evenly combined.
Take a small amount of dough (about 25 g), shape it into a ball, place it on a baking tray lined with parchment paper, and press lightly. Repeat with the remaining dough. Bake in a preheated fan-assisted oven at 170°C for 30 minutes, until lightly golden around the edges.
Let them rest for 5 minutes. Dust a sheet of parchment paper with icing sugar and place the kourabiedes on top. Brush them with rose water and generously sprinkle with icing sugar.