Put sugar along with 1/4 cup of almonds in a grinder jar and grind them to a powder.
Add butter and grinded mixture into a bowl. Whisk them with electric beater. However you can use wire whisk also.
In 2 to 3 minutes (with electric beater), butter will turn creamy.
Now add wheat flour, oats, chopped almonds, salt, baking soda and almond essence.
Whisk them again so that everything get mixes together well.
Now by using your hand, start bringing everything together so that a dough can be formed. Remember, only bring the mixture together and don't knead it.
If the mixture is not binding together, add very little of milk. We only need to add a tsp of milk for making a dough.
Once dough gets ready, cover it with a moist kitchen towel, put lid on the bowl and place bowl in refrigerator for 30 minutes. Alternatively, you can cling wrap the dough and then refrigerate.
After the said period, take the dough out and make small lemon size pieces of the dough. We could made 19 pieces.
Now roll each piece into a ball by rolling them between your palms one by one.
Arrange all balls on a baking tray lined with greased butter paper or parchment paper. See, keep distance in each ball as they will spread a little on baking.
Take 2 pinches of crushed almonds and press gently on the top of ball. Repeat the same for all balls. Note that don't press with pressure otherwise balls may break.
Bake @160°C in a preheated oven in the middle rack with both the rods on for 20 minutes.
Once done, take the tray out and let biscuits cool down completely.
Almond biscuits are ready.
Enjoy.