01 - Preheat oven to 350°F. Spread whole almonds evenly across a baking sheet. Toast for 8–10 minutes, stirring once halfway through, until fragrant and lightly golden. Remove from oven and let cool slightly.
02 - Combine granulated sugar, water, vanilla extract, and fine sea salt in a medium saucepan. Heat over medium heat, stirring constantly, until sugar completely dissolves and mixture reaches a gentle simmer.
03 - Add the toasted almonds to the simmering syrup. Continue stirring and cooking for 2–3 minutes until the syrup thickens and evenly coats all nuts, creating a glossy finish.
04 - Remove saucepan from heat. Using a slotted spoon, transfer the coated almonds to a parchment-lined baking sheet, spreading them out in a single layer to cool for 2–3 minutes while still tacky.
05 - Place the slightly cooled almonds in a large mixing bowl. Sift powdered sugar over the nuts while tossing gently, ensuring complete coverage until almonds are fully enveloped in a snowy white coating.
06 - Allow almonds to cool completely on the parchment-lined baking sheet. Once fully cooled, store in an airtight container until ready to serve.