Combine flour, cocoa, baking powder and salt in bowl. Beat butter and sugar in large bowl until creamy. Beat in egg and almond extract until fluffy. Stir in flour mixture and almonds. Knead to form ball. Divide in half; keep unused half wrapped, refrigerated.
Heat oven to 350°F.
Break off heaping tablespoons of dough; roll into 1-1/2-inch balls. On unfloured surface, roll each into 12-inch rope. Shape into pretzels. Place on ungreased baking sheets. Repeat with remaining dough.
Bake in 350°F oven 10 to 12 minutes, until bottoms are lightly browned. Remove to wire racks set over trays lined waxed paper. Cool.
Melt white chocolate in saucepan over low heat. Remove from heat. Stir in shortening. Dip cookies one at a time into glaze to coat. Shake off excess; place on rack. If glaze gets too thick in pan, reheat over low heat. Let cookies stand 15 minutes. Carefully lift with metal spatula to avoid sticking. Let dry until set, 1 hour.
Pour melted chocolate into paper cone; drizzle across cookies. Let stand 30 minutes, until set. Store at room temperature or freeze.