First grind almonds very finely in a blitz chopper. Mix rose water and honey and knead in almonds. Remove about 1 tablespoon of the mixture and set aside.
Knead remaining mass with cocoa powder until evenly colored. Roll out on powdered sugar (or foil) to about 2 cm thick and cut out hearts with a small heart cutter.
Form small “almonds” from the white marzipan previously removed and cover the hearts with them.
Place the hearts on baking paper and let them dry for a few hours. Then pack them airtight in plastic tins.