Preheat the oven to 210°C/425°F/Gas mark 7. Lightly grease ten 125ml/4fl oz friand tins.
Melt the butter in a small saucepan over a medium heat, then cook for 3–4 minutes until the butter turns a deep golden colour. Strain to remove any residue. Remove from the heat and set aside to cool until just lukewarm.
Put the flaked almonds in a blender or food processor, and chop until finely ground. Transfer to a b owl, and sift in the flour and icing sugar.
Put the egg whites in a separate bowl, and lightly whisk with a fork until just combined. Add the lukewarm butter to the flour mixture along with the egg whites. Mix gently with a metal spoon until all the ingredients are well combined.
Spoon some mixture into each friand tin to fill to three-quarters of the way up the side. Put the tins on a baking tray, and bake in the centre of the oven for 10 minutes. Reduce the oven temperature to 180°C/350°F/ Gas mark 4, and bake for another 5 minutes. Remove and leave in the tins for 5 minutes before turning out onto a wire rack to cool completely. Dust with icing sugar before serving.