1. Beat butter, sugar, yolks and almond extract in bowl until fluffy and light. Stir in flour, blending well. Wrap in plastic wrap; refrigerate overnight.
2. Heat oven to 350 degrees F. Roll dough, one teaspoonful at a time, into balls slightly less than 1 inch. Roll each on lightly floured surface to 9-inch length. Form into pretzel shape and place on ungreased baking sheet. Repeat, spacing 2 inches apart.
3. Bake at 350 degrees F for 10 minutes or until firm-cookies will be pale. Cool on sheet on wire rack; remove to rack to cool completely.Chocolate Icing:
4. Beat egg whites and water as directed on package until foamy. Beat in sugar and cocoa powder and beat at high speed until smooth. Dip cooled cookies in icing; place right side up on rack over waxed paper to catch drips. Sprinkle with nonpareils.