In a small pot, bring the sugar and water to a boil. Cook without stirring until an amber caramel forms. Off the heat, gradually add the cream and butter. Watch out for splattering. Bring to a boil again, while stirring, until the caramel is smooth. Add the almond butter. Cook for 1 minute longer while stirring. Remove from the heat.
Assembly
Divide the caramel among the cookies, about 1 tsp (5 ml) per cookie. If needed, gently reheat the caramel to make this step easier. Top the cookies with the almonds before the caramel hardens. Refrigerate for 15 minutes.
Lightly press on the edge of each caramel bite with the tip of a butter knife to unmould from the muffin tin. Place on a parchment paper-lined baking sheet.
Drizzle the chocolate over each caramel bite. The caramel bites will keep for 1 week in an airtight container at room temperature or in the refrigerator.