Pre-heat the oven to 375°F. In a large bowl, use an electric mixer to combine the butter, sugar, lemon extract and lemon zest until light and fluffy. Add the flour and almonds, and beat at low speed until well blended.
Cover and refrigerate the dough at least one hour before handling. Shape a scant tablespoon of dough around each candy kiss, covering completely. Roll in your hands to form a ball. Place on cookie sheets, leaving a couple of inches between each cookie.
Bake 13 to 15 minutes or until the bottom edges are light golden brown. Remove from the oven and cool for a couple of minutes, then remove from the cookie sheet to a cooling rack and cool completely.
Heat the chocolate chips in a microwave in a small pyrex bowl until melted and smooth. Spoon into a small zip top baggie and snip off a tiny corner of the bag. Drizzle chocolate over each cookie. Let sit at room temperature to set the chocolate (or refrigerate to speed up the process).