Grease 2 baking sheets.
Put the almonds in a food processor and blend until finely ground. Add the butter and sugar, sift in the flours and blend until the mixture starts to come together.
Turn out onto a lightly floured surface and pat into a smooth dough. Roll small balls of the dough, about the size of a cherry and space on the baking sheets.
Bake in a preheated oven, 180°C (350°F), Gas Mark 4, for about 15 minutes until risen, cracked and pale golden. Transfer to a wire rack to cool.
Make the chocolate filling by melting the chocolate and butter in a saucepan. Use to sandwich the macaroons together in pairs.