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Heat oven to 325°F
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Line 8-inch square baking pan with aluminum foil, extending over edges 1 inch.
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Combine butter, powdered sugar and brown sugar in large bowl.
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Beat at medium speed, scraping bowl often, until creamy.
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Reduce speed to low; add flour, baking powder and salt. Beat until well mixed.
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Press dough into prepared pan; prick with fork every 1/2 inch.
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Bake for 22 to 25 minutes or until lightly browned.
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Lift cookies from pan using aluminum foil ends.
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Place on cutting board.
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Immediately cut into 30 (2 3/4x3/4-inch) pieces.
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Place caramel topping in small saucepan.
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Cook over medium heat, stirring constantly, until caramel has slightly thickened (2 to 3 minutes).
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Remove from heat; drizzle caramel over cookies.
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Sprinkle with almonds.
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Cool to lukewarm; carefully separate.
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Cool completely.
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Melt chocolate chips in small microwave-safe bowl on MEDIUM (50% power) until softened (1 to 1 1/2 minutes).
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Stir until smooth.
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Drizzle over cooled cookies.
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Let stand until set.