Chop the almonds in half and roast in the oven at 120ºC until slightly browned. You can use the almonds with skins on if you prefer.

Grease a 20cm(8in) x 20cm(8in) pan with butter and cut 2 pieces of rice paper to fit.

Put water, sugar, salt and liquid glucose into a medium sized pot with a sugar thermometer and bring to 121ºC or FIRM BALL stage. Don't allow the mixture to heat too quickly, as the sugar must be completely dissolved . It should take about 10mins to reach this stage. If the mixture heats too quickly the nougat will be granulated.

Beat the egg whites with an electric beater until stiff but not dry.

Once the liquid has reached the FIRM BALL stage, add approximately 3/4cup of the mixture from the stove into the egg whites and beat immediately for 2 minutes.

Let the remaining mixture on the stove reach 149ºC or HARD CRACK stage. Then add this remaining mixture to the egg whites, add the butter and the almond essence and beat for approximately 8 minutes, or until the mixture comes away slightly from the sides of the bowl and thickens (more if you are using a hand beater). This is the most important stage because if it is not beaten for long enough the nougat be too soft. The mixture is very sticky at this stage.

Add the roasted almonds and combine.

Place one piece of rice paper into the baking tray and pour the mixture in. Smooth out, and add the second piece on top.

Leave to set overnight, but do not put in the fridge.

Cut to size.