Preheat the oven to 180°C/350°F/Gas mark 4
Sift together the flour, soda and salt. Set aside. Cream together the butter and sugars. Blend in the sour cream and vanilla. Add the dry ingredients, then rolled oats, mix well.
Drop by teaspoonfuls onto ungreased cookie sheets. Bake for 8 minutes. Remove from the oven and place a scant 1/2 teaspoon topping in centre, pressing in slightly. Bake 6 to 8 minutes until cookies are golden brown. Cool 1 minute before removing from the cookie sheet. Cool on a rack.
For the topping, combine the sugar, butter and syrup in a sauce pan; boil. Remove from heat. Stir in almonds and almond essence.