Preheat the oven to 180C/350F/Gas mark 4
Combine the caster sugar and water in a pan. Stir over the heat, without boiling, until sugar is dissolved. Bring to the boil. Boil uncovered, without stirring, for about 5 minutes or until a deep golden colour. Pour over the almonds on a well-greased baking tray. Allow to cool. When the almond toffee is set, crush with a rolling pin. Reserve 1/3 cup of the almond praline mixture.
Cream the butter, brown sugar and sour cream until light and fluffy. Stir in the sifted flours and praline. Turn the dough onto a lightly floured surface. Knead until well combined. Cover and refrigerate for 30 minutes.
Roll the dough between sheets of greaseproof paper until 2mm thick. Cut into 3 ½ cm squares. Place about 2cm apart on greaseproof paper covered baking trays. Bake for about 6 minutes or until lightly browned. Cool the biscuits on the trays. Makes about 45.
Sandwich the biscuits with ½ level teaspoon of caramel, place ¼ level teaspoon of caramel on top of each biscuit. Press on the reserved praline.
Caramel: Combine all the ingredients in pan, stir over the heat until the mixture boils. Boil, stirring, for about 3 minutes or until light caramel colour; cool.