Beat the butter and sugar until creamy, then add the cognac and beat until smooth. Fold in the sifted flour and cocoa and beat until creamy.
The dough must be creamy enough to be piped with a pastry syringe. If the dough is too firm, add a little more cognac.
Fill the dough mixture into the piping bag or possibly a pastry syringe and pipe rings and other shapes onto a greased baking tray (or covered with parchment paper), sprinkle with coarsely chopped almond kernels.
Bake in the oven heated to 175 °C on the middle rack for about 10-12 min. until light brown and cool a little bit on the baking sheet and become firm, they break easily. Then carefully loosen, take down and cool on a wire rack.