Melt butter in a frying pan and let brown to a dark colour. Do not burn. Remove from heat and pour into mixing bowl. Discard any residue and let cool to room temperature.
Cream cooled butter with sugar and stir in vanilla. Resift flour with baking powder and mix into the butter mixture until well blended. Knead dough lightly, cover and refrigerate for one hour.
Preheat oven to 150 degrees C. Grease baking trays. Roll dough into a log 3cm in diameter. Cut 1cm thick slices. Shape slices into balls and place on baking trays. Press half an almond into top of each ball.
Bake 25 to 30 minutes in the preheated oven until the edges are golden. Remove from baking trays to cool on wire racks.